• Title/Summary/Keyword: 디지털 자산

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Adjustment effect of the suitability factors of strategy between Information Technology Outsourcing(ITO)'s influence and outcome factors in Government offices (전략의 적합성 요인이 ITO 영향요인과 성과요인 간에 미치는 조절효과 - 공공기관 중심으로)

  • Jun, Je-Man;Yi, Seon-Gyu
    • Journal of Digital Convergence
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    • v.11 no.12
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    • pp.29-40
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    • 2013
  • This study analyzed that adjustment roles of the organization and Information System strategy suitability factors between influence and introduction outcome factors in the IT outsourcing in government offices. Influence factors of IT outsourcing are organization factor(information system maturity, CEO's support), trade factor(asset speciality, uncertainty, using degree of information system), risk factor(risk of security, risk of increase in cost, risk of losing autonomy). And outcome factors are set as economic effect and technology effect. We analyzed that organization and IS strategy suitability factors as moderator variables. Results are the followings. It was analyzed that organization and IS strategy suitability factors are in charge of adjusting role among information system maturity which is lower variable of organization factor, CEO's support, uncertainty of trade factor's lower variable, risk of security which is risk factor's lower variable, risk of increase in cost, loss of autonomy. Therefore, in order for organization to increase the outcome of information technology, organization strategy and IS strategy should be promoted in combined manner. However, it was analyzed that strategy suitability could not take the adjusting role between asset specialty and introduction outcome.

Initial Adoption and Convergence of Accounting System under the K-IFRS by the Quasi-Government Entity : A Case of National Research Foundation of Korea (준정부기관의 한국채택국제회계기준(K-IFRS) 도입 및 회계시스템 융합과정의 주요 회계현안과 시사점 -한국연구재단 도입사례를 중심으로-)

  • Kim, Do-Hyeong;Oh, Kwang-Wuk;Park, Sung-Jong
    • Journal of Digital Convergence
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    • v.13 no.9
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    • pp.57-75
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    • 2015
  • The study introduces the case of initial adoption and convergence of accounting system under the K-IFRS by the quasi-government entity, the National Research Foundation of Korea(NRF). Followings are the methodology used in the study. (1) The study provides several accounting issues, their impact on the financial information of the NRF and implications about NRF's financial information in the course of convergence of accounting system under the K-IFRS. (2) As examples of accounting issues, the NRF reflected several accounting difference such as revaluation of fixed assets, economic useful life, depreciation method, reclassification of investment, representation of transfer revenue from the government, the timing of revenue recognition, and employ benefits, etc. As results of adjustments under the K-IFRS, the NRF decreased 1,109 billion of total assets and 1,064 billion of total liabilities. Also, increase in operating expenses results a slight decrease in net income, which may have an impact on future management evaluation of the NRF. A successful case of K-IFRS adoption by the NRF which brings deep insight on adoption and convergence of new accounting system to other quasi-government entity.

Development of Valuation Framework for Estimating the Market Value of Media Contents (미디어 콘텐츠의 시장가치 산정을 위한 가치평가 프레임워크 개발)

  • Sung, Tae-Eung;Park, Hyun-Woo
    • Journal of Service Research and Studies
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    • v.6 no.3
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    • pp.29-40
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    • 2016
  • Since the late 20th century, there has been much effort to improve the market value of media contents which are commercialized in a digital format, by fusing digital data of video, audio, numerals, characters with IT technology together. Then by what criteria and methodologies could the market value for the drama "Sons of the Sun" or the animated film 'Frozen', often referred to in the meida, be estimated? In the circumstances there has been little or no research on the valuation framework of media contents and the status of their valuation system development to date, we propose a practical valuation models for various purposes such as contents trading, review of investment adequacy, etc., by formalizing and presenting a contents valuation framework for the four types of media of movies, online games, and broadcasting commercials, and animations. Therefore, we develope computational methods of cash flows which includes production cost by media content types, provide reference databases associated with key variables of valuation (economic life cycle, discount rates, contents contribution and royalty rates), and finally propose the valuation framework of media contents based on both income approach and relief-from-royalty method which has been applied to valuation of intangible assets so far.

The Effect of COVID-19 Pandemic and Operanting Cycle on Asymmetric Cost Behavior in Food Service Industry (코로나19 팬데믹과 영업순환주기가 외식업체의 원가 비대칭적 행태에 미치는 영향)

  • Park, Won
    • Journal of Digital Convergence
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    • v.20 no.4
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    • pp.215-224
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    • 2022
  • This study tried to examine the effect of cost asymmetry on food service companies and what characteristics affect such cost behavior. This study analyses cost behavior for cost of good sold, selling, general and administrative cost over the 2019-2020 period. Also, the rate of change in activity level was measured using change in sales. This study measures the behavior of cost using the research model of [1]. As a result of the analysis, it was found that food service companies exhibited cost asymmetric behavior as their sales level decreased. In addition, the cost asymmetric behavior has been strengthened since the corona virus, and the shorter the operating cycle. Lastly, the shorter the inventory holding period and the collection period of accounts receivable, which are components of the operating cycle, more strengthen asymmetric behavior of costs. These results seem to be meaningful in examining the cost structure and factors that may affect the structure for food service industry. This has approached the cost aspect of the situation faced by service food companies due to COVID-19, and it can be suggested that this pandemic can lead to cost reduction due to a decrease in corporate sales.

The Effect of IT Employee's Technostress on Job Burnout: Coping Strategies as a Mediator (IT 종사자의 테크노스트레스가 직무소진에 미치는 영향: 스트레스 대처의 매개효과를 중심으로)

  • LEE, Sang-Won
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.17 no.3
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    • pp.215-227
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    • 2022
  • In the digital transformation paradigm, IT employee work as a key human resource to accept new technologies and to lead their organization to be settled them efficiently. However, due to relatively short term of their job life and high turnover rate, the companies and the organizations are still experiencing problem the lack of IT manpower or turnover. In this study, it attempted to analyze the relationship between IT employee's technostress factors such as techno-overload, techno-complexity, techno-uncertainty, techno-invasion, and techno-insecurity and job burnout through stress coping. To reveal the structural relationship between main variables, the survey was conducted on 318 IT employees. An EFA, CFA, and reliability analysis were performed to confirm reliability and validity, and the structural equation model was conducted to testify research hypotheses. The main results are as follows. First, it was found that techno-uncertainty and techno-insecurity had the significant positive effect on problem focused coping(PFC). And, techno-complexity, techno-uncertainty, and techno-insecurity were found to have a significant positive effect on emotion focused coping(EFC). Second, in the relationship between stress coping and job burnout, it was found that EFC had a significant positive effect on burnout. Third, in the relationship between technostress and burnout, techno-uncertainty and techno-invasion were found to have a significant positive effect on burnout. In addition, it was found that the mediator effect of stress coping between techno-overload and techno-complexity through EFC. Therefore, these outputs are expected to suggest how to motivate IT employees who work as key role in efficient management on IT assets and strengthen competitiveness in digital transformation paradigm.

The Present Situation and Challenges of the Russian Music Industry: Centered on the Digital Sound Sources (러시아 음악 산업 현황과 과제 - 디지털 음원을 중심으로 -)

  • Kwon, ki-bae;Kim, Se-il
    • Cross-Cultural Studies
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    • v.50
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    • pp.395-424
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    • 2018
  • The purpose of this paper is to examine the current situation and background of the Russian consumer music market, where digital music sources are making great strides in the noted recent years. In addition, music storage technology, media and change are considered together in this report. Moreover, Russia is the 12th largest music market in the world. The Russian music industry is following the recent trend of the global music industry, where the digital music market is growing rapidly on many different levels. The explosive growth of the digital sound sources in Russia's music industry is attributed to the explosive increase in available consumer downloads, streaming sound source service, and the increase in the number of digital sound sources using mobile technologies due to the development of the Internet. In particular, the sales of the available and accessible streaming sound sources are expected to grow explosively by the year 2020, which is expected to account for more than 85% of total digital music sales. In other words, the spread of smartphones and the resulting changes in the lifestyle of the Russians have created these changes for the global consumer of music. In other words, the time has come for anyone to easily access music and listen to music without a separate audio or digital player. And the fact that the Russian government's strong policy on the eradication of illegal copying of music is becoming an effective deterrent, as is also the factor that led to the increase of the share of the digital sound source to increase sales in Russia. Today, the Russian music industry is leading this change through the age and process of simply adapting to the digital age. Music is the most important element of cultural assets, and it is the beneficial content, which drives the overall growth of the digital economy. In addition, if the following five improvements(First, strengthen the consciousness of the Russian people about copyright protection; Second, utilizing the Big Data Internet resources in the digital music industry; Third, to improve the monopoly situation of digital music distributors; Fourth, distribution of fair music revenues; and Fifth, revitalization of a re-investment in the current Russian music industry) are effective and productive, Russia's role and position in the world music market is likely to expand.

Study of Information Security Management Model in Public Institution (공공기관의 정보보안 관리 모델 연구)

  • Kim, JaeKyeong;Jeong, Yoon-Su;Oh, ChungShick;Kim, JaeSung
    • Journal of Digital Convergence
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    • v.11 no.2
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    • pp.43-50
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    • 2013
  • Recently, Cyber threats that is doing intelligence and sophistication from the organization's information assets to secure order technical disciplines, as well as managerial and environmental sectors, such as mind-response system is must established. In this paper, possible to analyze the case for the theory in network security, such as the logical network and physical network separation suitable for the corporate environment and constantly respond and manage the Information Security Management Model A secure network design is proposed. In particular, the proposed model improvements derived from the existing network, network improvements have been made in order to design improved ability to respond to real-time security and central manageability, security threats, pre-emptive detection and proactive coping, critical equipment in the event of a dual hwalreu through applied features such as high-availability, high-performance, high-reliability, ensuring separation of individual network security policy integrated management of individual network, network security directional.

A Study on Hotel Customer Reputation Analysis based on Big Data (빅 데이터 기반 호텔고객 평판 분석에 관한 연구)

  • Kong, Hyo-Soon;Song, Eun-Jee
    • Journal of Digital Contents Society
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    • v.15 no.2
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    • pp.219-225
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    • 2014
  • Competition between corporations is getting more intense, so they need customer feedback in order to fulfill an effective management. Recently, SNS (Social Network Service) such as Twitter and Facebook has grown dramatically because of smart phones. Social media like Twitter and Facebook let customers to express their needs, and using big data such as data on SNS is a very effective method for getting customer's feedback. Collecting and analyzing social big data are operated by Buzz monitoring system. This research suggests how to utilize big data for getting customer's feedback on hotel CRM(Customer Relationship Management), which considers customer itself as asset of business. This paper demonstrates the research of buzz monitoring system that analyzes big data, and presents results of hotel customer reputation using buzz monitoring system. It would analyze the result from the hotel customer reputation, and research the implication in this paper.

A legal approach and interpretation of article typed advertisements of online sport media as exaggerated advertisements (온라인 기사형 광고의 허위 및 과대·과장광고로써의 법률적 접근과 해석)

  • Ma, Yoon-Sung;Hwang, Ho-Young
    • Journal of Digital Convergence
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    • v.14 no.5
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    • pp.391-402
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    • 2016
  • The purpose of this research, paying attention on the exaggerated advertisements on online sport media, was to investigate the illegality of the article typed advertisement of online sport media. The results of this research were as follows; First, the article typed advertisements are the assets of the media company as other articles or advertisements. Second, the persons of capacity to act are defined with sport online media, advertiser and customers. Third, the exaggerated advertisements of the sport online media and advertiser are regulated by Korean legal system. Fourth, when victims occurred, the rights of claim for damages could be activated based on the article 750 of the Korean Civil Law. Fifth, the liability for damages may be imposed by Korean Civil Law to the sport online media restrictively.

Effects of the Online Brand Community's Characteristics and Perception on the Brand Community (온라인 브랜드 커뮤니티 특성 및 의식이 브랜드 커뮤니티에 미치는 영향에 관한 연구)

  • Kim, Sang-Jin;Lee, Sang-Joon;Choi, Beom-Jin
    • Journal of Digital Convergence
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    • v.10 no.9
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    • pp.165-174
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    • 2012
  • In recent years, online brand community has become an important means for firms to make, maintain and improve their relationship with the customer. Customers or would-be customers discuss, learn about the products and share passion together. In this paper, we investigate the effects of the online brand community's characteristics and its perception on customer royalty to the community and purchase intention of consumers for the products. Variables of online brand community's characteristics include community reputation, social presence, pleasure, and interactivity. For those of the community's perception, we consider membership, influence, emotional band, and fulfillment of desire. Findings show that the online brand community has indeed positive effects on the brand equity by enhancing the relation between consumers and brand, ultimately providing firms with strategic resources and competitive advantage. Managerial implications are discussed.