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Moderating effects of Income Smoothing on the relationship between managerial ability and manager compensation (경영자 능력과 경영자 보상의 관련성에 이익유연화가 미치는 조절효과)

  • Lee, Eun-Ju;Hwang, Sung-Jun
    • Journal of Digital Convergence
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    • v.19 no.12
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    • pp.321-329
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    • 2021
  • A measure of managerial ability was derived using DEA, a measure of management efficiency, and the correlation coefficient between discretionary accrual and non-discretionary accrual, net income and operating cash flow standard deviation was used as a proxy for income smoothing. verified. In addition, the manager's compensation was used by taking the natural logarithm of the cash compensation per manager. The analysis results are summarized as follows. The analysis period for hypothesis testing is from 2004 to 2017, as a result of the hypothesis analysis of the correlation with the level of manager's compensation, it was suggested that the income smoothing behavior decreased the performance-based compensation and increased the performance-controlled compensation. This can be said to be the result of indirectly confirming that additional compensation is differentially paid for income smoothing. This study has a contribution to the study by empirically analyzing whether income smoothing affects the relationship between managerial ability and managerial compensation. However, although a number of previous studies empirically analyzed that there are upper and lower bounds for manager compensation, there is limitations that could not be analyzed for asymmetric compensation due to income smoothing is expected to expand.

A Study on the Usage of Investigation of Google Cloud Data (Smartphone user-oriented) (구글 클라우드 데이터의 수사활용 방안에 관한 연구 (스마트폰 사용자 중심))

  • Kim, Dongho;Lee, Sangjin
    • Journal of Digital Forensics
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    • v.12 no.3
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    • pp.109-120
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    • 2018
  • The smartphone is the communication device that is the most personal to the user, and it keeps a lot of information related to the user and makes information communication with other devices. With these characteristics, forensics on smartphones are one of the most basic methods of investigation in criminal investigations, and have actually contributed to the settlement of the case by providing many clues. However, recently, it is designed to encrypt data stored as a social issue related to the protection of user's personal information, or to delete deleted data or to delete log data together. So, any solutions? In this paper, I try to find the answer from cloud data stored by smartphone user account. Cloud forensics should approach complementary relationships rather than smartphone forensics. There are a lot of data stored in the cloud that can be meaningfully used in the investigation. Online activity information of users, such as Internet usage, YouTube view, and contents purchase information, cloud service such as e-mail, cloud drive, and location information are the most representative data. These data can be unvaluable, but here are some important clues in various types of criminal investigations. In this paper, I propose a method to extract data from the google cloud so that the data can be used for investigation, and to utilize the extracted data for investigation. And it explains the role of the extracted artifacts in the actual investigation business through virtual cases and proves its value.

Design of an Integrated University Information Service Model Based on Block Chain (블록체인 기반의 대학 통합 정보서비스 실증 모델 설계)

  • Moon, Sang Guk;Kim, Min Sun;Kim, Hyun Joo
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.20 no.2
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    • pp.43-50
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    • 2019
  • Block-chain enjoys technical advantages such as "robust security," owing to the structural characteristic that forgery is impossible, decentralization through sharing the ledger between participants, and the hyper-connectivity connecting Internet of Things, robots, and Artificial Intelligence. As a result, public organizations have highly positive attitudes toward the adoption of technology using block-chain, and the design of university information services is no exception. Universities are also considering the application of block-chain technology to foundations that implement various information services within a university. Through case studies of block-chain applications across various industries, this study designs an empirical model of an integrated information service platform that integrates information systems in a university. A basic road map of university information services is constructed based on block-chain technology, from planning to the actual service design stage. Furthermore, an actual empirical model of an integrated information service in a university is designed based on block-chain by applying this framework.

Estimation of Resistance Bias Factors for the Ultimate Limit State of Aggregate Pier Reinforced Soil (쇄석다짐말뚝으로 개량된 지반의 극한한계상태에 대한 저항편향계수 산정)

  • Bong, Tae-Ho;Kim, Byoung-Il;Kim, Sung-Ryul
    • Journal of the Korean Geotechnical Society
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    • v.35 no.6
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    • pp.17-26
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    • 2019
  • In this study, the statistical characteristics of the resistance bias factors were analyzed using a high-quality field load test database, and the total resistance bias factors were estimated considering the soil uncertainty and construction errors for the application of the limit state design of aggregate pier foundation. The MLR model by Bong and Kim (2017), which has a higher prediction performance than the previous models was used for estimating the resistance bias factors, and its suitability was evaluated. The chi-square goodness of fit test was performed to estimate the probability distribution of the resistance bias factors, and the normal distribution was found to be most suitable. The total variability in the nominal resistance was estimated including the uncertainty of undrained shear strength and construction errors that can occur during the aggregate pier construction. Finally, the probability distribution of the total resistance bias factors is shown to follow a log-normal distribution. The parameters of the probability distribution according to the coefficient of variation of total resistance bias factors were estimated by Monte Carlo simulation, and their regression equations were proposed for simple application.

An Analysis on Consumer Preference for Attributes of Agricultural Box Scheme (농산물 꾸러미 속성별 소비자선호 분석)

  • Park, Jae-Dong;Kim, Tae-Kyun;Jang, Woo-Whan;Lim, Cheong-Ryong
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.20 no.1
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    • pp.329-338
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    • 2019
  • In this study, we analyze consumer preferences based on the agricultural box scheme attributes, and make a suggestion for business revival. We estimate the marginal willingness to pay (MWTP) for box scheme attributes using a choice experiment. Attributes include the bundle method, the delivery method, and price. To select an efficient model for statistical analysis, we evaluate the conditional logit model, heteroscedastic extreme value model(HEV model), multinomial probit model, and mixed logit model under different assumptions. The results of these four models show that the bundle method, the delivery method, and price are statistically significant in explaining the probability of participation in a box scheme. The results of likelihood ratio tests show that the heteroscedastic extreme value model is the most appropriate for our survey data. The results also indicate that MWTP for a change from fixed type to selection type is KRW 7,096.6. MWTP for a change from parcel service to direct delivery and cold-chain delivery are KRW 3,497.5 and KRW 7,532.7, respectively. The results of this study may contribute to the government's local food policies.

Investigating Online Learning Types Based on self-regulated learning in Online Software Education: Applying Hierarchical Cluster Analysis (온라인 소프트웨어 교육에서 학습자의 자기조절학습 관련 특성에 기반한 온라인 학습 유형 분석: 계층적 군집 분석 기법을 활용하여)

  • Han, Jeongyun;Lee, Sunghye
    • The Journal of Korean Association of Computer Education
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    • v.22 no.5
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    • pp.51-65
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    • 2019
  • This study aims to provide educational implications for more strategic online software education by the types of online learning according to learners' self-regulated learning characteristics in the online software education environment and examining the characteristics of each type. For this, variables related to self-regulated learning characteristic were extracted from the log data of 809 students participating in the online software learning program of K University, and then analyzed using hierarchical cluster analysis. Based on hierarchical cluster analysis learner clusters according to the characteristics of self-regulated learning were derived and the differences between learners' learning characteristics and learning results according to cluster types were examined. As a result, the types of self-regulated learning of online software learners were classified as 'high level self-regulated learning type (group 1)', 'medium level self-regulated learning type (group 2)', and 'low level self-regulated learning type (group 3)'. The achievement level was found to be highest in 'high-level self-regulated learning type (group 1)' and 'low-level self-regulated learning type (group 3)' was the lowest. Based on these results, the implications for effective online software education were suggested.

A study on the Construction of Seokjojeon Hall of Deoksugung Palace and the influx of Western Furniture, on the Daehan Empire (대한제국기 덕수궁 석조전 건립과 서양가구 유입)

  • Kim, Yun-hee
    • Korean Journal of Heritage: History & Science
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    • v.47 no.3
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    • pp.4-23
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    • 2014
  • Seokjojeon Hall is the Neoclassic style building situated in Deoksugung Palace, which was proposed by John McLeavy Brown who was a chief commissioner of the Daehan Empire and designed by John Reginald Hardings in 1897. Construction of the Seokjojeon Hall began in 1900 and completed in 1910 at the total cost of one million won. Decorating and furnishing of the interior was designed by Lovell and all the furniture of Seokjojeon Hall had been purchased from Maple&Co. The Maple&Co was the supplier of luxury furnitures and decorating items for luxurious residentials, hotels, embassies and the palaces and its headquarter was located in London. Ready-made furnitures were purchased as shown in the Maple's catalog. The designs and styles of the west were applied to Seokjojeon Hall. That is one of the aspects showing Daehan Imperial underwent a period of Westernization.

Bearing Capacity Characteristics of Shallow Foundation by Three Dimension FEM (3차원 유한요소해석에 의한 얕은 기초의 지지력 특성)

  • Park, Choon-Sik;Kim, Jong-Hwan
    • Journal of the Korean Geotechnical Society
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    • v.35 no.3
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    • pp.17-24
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    • 2019
  • The purpose of this study is to understand the characteristics of bearing capacity of shallow foundation on the grounds. We made a comparative study of existing bearing capacity theory, based on the three-dimensional finite element analysis with a variety of conditions such as ground condition, foundation scale and foundation shape. In the finite element analysis, the ultimate bearing capacity showed a gradual convergence in the form of exponential function or logarithm function according to the foundation scale. Although the shear strength increased, the bearing capacity tended not to increase but change linearly. In the results of comparative study of existing bearing capacity theory, bearing capacity ratio ($q_{u(FEA)}/q_{u(theory)}$) of pure sand has the outcome closest to those of the Terzaghi method. Pure clay turned out to be about 0.4~0.6 while normal soil was changed in a range of 0.3~1.3. As shear strength is increased, the results turned out to be less than 1.0. Bearing capacity ratio ($q_u/q_{u(1.0)}$), normalized at 1.0m bearing capacity, was about 35%, 15% and 5% of theoretical formula under the condition of ${\phi}=25^{\circ}$, $30^{\circ}$ and $35^{\circ}$ of pure sand; no scale effect was found with pure clay and the normal soil with lower soil strength level showed less than 10% of the theoretical formula of pure sand. Bearing capacity ratio of each case, in accordance with, the shear strength increase, was largely influenced by the internal friction angle. Shape factor of bearing capacity ratios classified by foundation shapes have different results according to the shapes; the shape factor of circular foundation is 1.50, square foundation is 1.30, rectangular and continuous foundations are 1.1~1.0.

A Case study analysing the users of archives through web analytics (웹애널리틱스를 이용한 아카이브 이용자 분석 사례 연구)

  • Lee, Hyoeun;Yim, Jin Hee
    • The Korean Journal of Archival Studies
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    • no.45
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    • pp.83-120
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    • 2015
  • Record Information Services is an aggressive action of connecting documentaries focusing on the information needs of user. However, recent studies on the parliament's written information service recognize the necessity that it should segment the user's information requests, and provide personalized service, but have not discussed for specific cases or measures. While the importance of Web services written with the proliferation of information and popularization of the Web is emerging right to know but, it is not being performed properly by lack of sufficient manpower and budget along with lack of recognition in hands-on sites upon the user analysis. So, while increasing the efficiency of the hands-on workers of Record Information Services, the introduction of analytical tools that can be utilized in low budget agencies is needed. Web analytics is to analyze the behavior by analyzing Web logs which web users have left you visit the site. To estimate the behavior they want to request information of the analyzed Web user aims to provide a Web service, the Web service further continued improvement. There are several types that include among them Google Analytics offering a variety of analysis items for free and all over the world, many people are already using. This study introduces a Google Analytics web analytics focused and proposes a service improvement plan with specific web user segmentation analyzes the cases of Korea Democracy Foundation of Open Archives introduces them to the actual institutions.

A Critical Review on Social Media Campaign Studies: Trends and Issues (소셜미디어 선거캠페인 연구 동향과 쟁점)

  • Chang, Woo-young
    • Informatization Policy
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    • v.26 no.1
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    • pp.3-24
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    • 2019
  • This study examined the trends and issues of social media campaign studies from three aspects-campaign strategy, institutional environment regulating the social media, and political effect. Then, this study performed an empirical analysis on the case of the 20th general election in order to discuss the political effect, which has been analyzed the least. Specifically, this study empirically examined the trends of candidates' participation in the twitter campaign, the partial mobilization and voter response, and the platform effect on the election results. The study examined all of the candidates' twitter accounts and traffic and found the following results.-first, the number of participants in the twitter campaign increased significantly compared to the 19th general election, and the campaign was dominated by only two political parties that had more power to mobilize resources; second, it was clearly identified that twitter is a partisan media. where specifically, those in the mainstream of the Democratic Party mobilized much more supporters; and lastly, the twitter campaign has a positive impact on the increase in the rate of votes and chances of winning the election. Particularly, the number of followers and the duration of activities were found statistically meaningful, proving that promotion of networking and social capital is more important in election campaigns.