• Asia-Pacific Journal of Business Venturing and Entrepreneurship
• /
• v.16 no.2
• /
• pp.177-188
• /
• 2021

On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.

• Maritime Security
• /
• v.1 no.1
• /
• pp.273-310
• /
• 2020

This study aims at empirically analyzing the overall mechanism of the "Gray Zone Strategy", which has begun to be used as one of Chinese major maritime security strategies in maritime conflicts surrounding the South China Sea and East China Sea since early 2010, and comparing the resulting conflict patterns in those reg ions. To this end, I made the following two hypotheses about Chinese gray zone strategy. The hypotheses that I have argued in this study are the first, "The marine gray zone strategy used by China shows different structures of implementation in the South China Sea and the East China Sea, which are major conflict areas.", the second, "Therefore, the patterns of disputes in the South China Sea and the East China Sea also show a difference." In order to examine this, I will classify Chinese gray zone strategy mechanisms multi-dimensionally in large order, 1) conflict trends and frequency of strategy execution, 2) types and strengths of strategy, 3) actors of strategy execution, and 4) response methods of counterparts. So, I tried to collect data related to this based on quantitative modeling to test these. After that, about 10 years of data pertaining to this topic were processed, and a research model was designed with a new categorization and operational definition of gray zone strategies. Based on this, I was able to successfully test all the hypotheses by successfully comparing the comprehensive mechanisms of the gray zone strategy used by China and the conflict patterns between the South China Sea and the East China Sea. In the conclusion, the verified results were rementioned with emphasizing the need to overcome the security vulnerabilities in East Asia that could be caused by China's marine gray zone strategy. This study, which has never been attempted so far, is of great significance in that it clarified the intrinsic structure in which China's gray zone strategy was implemented using empirical case studies, and the correlation between this and maritime conflict patterns was investigated.

• The Journal of the Korea Contents Association
• /
• v.21 no.8
• /
• pp.150-162
• /
• 2021

Companies have recently become increasingly interested in corporate entrepreneurship to establish a core employment policy in order to secure and maintain core employees and to foster an innovation-oriented organizational culture. Therefore, The purpose of this study is to empirically analyze the causal relationship between core employment policies and the team leader's the perceived internal process organizational competency and job satisfaction, and to investigate whether corporate entrepreneurship has a moderation effect. Non-financial service industries including ICT companies were subject of the study and human capital corporate panel(HCCP) was utilized. The samples were 367 team leaders from 79 domestic companies. This study also applied Multi-Level Analysis(HLM), which simultaneously analyzes variables at both the individual level and the organizational level in order to improve the accuracy of the study. According to the result of the study analysis, core employment policies have a positive(+) impact on the perceived internal process organizational competency and job satisfaction. In addition, the moderation effect of corporate entrepreneurship was verified during the process when core employment policies influence the two outcome variables. corporate entrepreneurship was found to have a moderation effect that strengthens the influence on job satisfaction, but the moderation effect on the perceived internal process organizational competency was not statistically significant. These results confirm that organizational cultural factors such as corporate entrepreneurship are important influence variables in the process of influencing individual-level variables such as core employment policies. Academically, It suggests that in order to enhance the effectiveness of company strategies in respect of human resource management such as core employment policies, it is important to foster a cultural environment that suits the industry and characteristics of the organization. In addition, it suggested that companies in need of new innovation need to utilize corporate entrepreneurship.

• Journal of Korean Home Economics Education Association
• /
• v.32 no.4
• /
• pp.81-101
• /
• 2020

The purpose of this study is to develop and implement a process-based evaluation program with the theme of school space design in the housing area of the middle school home economics. In order to achieve For thispurpose, a process-based evaluation program based on the theme of school space design was developed following the ADDIE instructional design model, and the program was executed to a total of 93 students. A questionnaire survey and in-depth interview were conducted for the evaluation of the program. The results of this study are as follows. First, based on the results of a 2015-Revised Curriculum analysis, a school space design program evaluation plan was established, and two evaluation tasks were developed. Accordingly, scoring criteria were prepared and 8 evaluation materials for students and 2 evaluation materials for teachers were developed. A total of 9 sessions were developed for teaching and learning activities and evaluation-linked operation procedures to perform evaluation tasks. As a result of an expert validity test for the program, all items were verified to be appropriate in content validity and content composition with an average of 3.6 to 4 points (4 points). Second, after conducting the school space design program, a survey on students were conducted, and as a result, all three areas of school space design class, process-based evaluation, interest scored high in average scores of 4.12 to 4.27 out of 5. According to the survey and interview results, the program provided new learning opportunities for school space design, the students were able to reach the suggested achievement goals, and the self-assessment, peer evaluation and teacher feedback positively affected the students during the learning process so that they could reflect on their learning and actively participate in the subsequent learning activity. This study has a limitation in generalizability in that the program was conducted on a limited number of students, and future studies are expected to expand the scope in terms of research participants, evaluation criteria, and school space design classes. This study laid the foundation for theory and practice by developing and implementing a process-based evaluation program for home economics education, and it has contribution in that it suggested the possibility that teachers and students can take the initiatives in school space design, focusing on the housing content elements of home economics.

• Knowledge Management Research
• /
• v.22 no.4
• /
• pp.261-282
• /
• 2021

As the MZ generation, who values work-life balance, became a member of the organization, leader-oriented leadership centered on goal achievement and company profit made it difficult to achieve good results in the organization in the mid-to long-term. The company must strengthen the leadership that can be helpful for the self-leadership where the members of the organization move on their own and the organizational culture that enhances the employees' job satisfaction and organizational commitment. Therefore, this study analyzed the effect of the team leader's servant leadership on the team member's self-leadership and organizational effectiveness. In addition, it was studied whether the executive officer's emotional leadership interacted with the team leader's servant leadership and had a moderating effect on the team member's self-leadership. Also, the difference in path coefficient between the MZ generation and the non-MZ generation was verified. To this end, the research model was statistically verified using the PLS (Partial Least Square) structural equation. A survey was collected from 357 team members among office workers online. As a result of the analysis, the team leader's servant leadership had a significant effect on organizational effectiveness and team member's self-leadership. Also, in the relationship between the team leader's servant leadership and the team member's self-leadership, the emotional leadership of the executive officer had a positive (+) moderating effect. The MZ generation differed from the non-MZ generation in the path where the team leader's servant leadership positively affected the self-leadership of the team member and the path where the team leader's self-leadership had a mediating effect between the team leader's servant leadership and organizational effectiveness. The results of this study will suggest various theoretical and practical implications so that executive officers, team leaders, and team members within the company can develop leadership that increases organizational effectiveness in their respective positions.

• The Journal of the Convergence on Culture Technology
• /
• v.7 no.4
• /
• pp.693-704
• /
• 2021

This study empirically verified the effect of strategic orientation on information technology(IT) competency and corporate performance for organizational members engaged in small and medium-sized enterprises (SMEs). In the research model proposed in this study, strategic orientation affects corporate performance, and IT competency is used as a mediating variable in this process. For this study, a survey was conducted on organizational members working in small and medium-sized manufacturers located in Ulsan Metropolitan City. A total of 320 questionnaires were distributed, and 277 copies were used in this study. The collected data were statistically analyzed using SPSS 24.0. The research results are as follows: First, customer orientation, market orientation, and technology orientation of strategic orientation were found to have a positive (+) effect on both information technology knowledge and information technology operation of IT competency. And it was found that both customer orientation and technology orientation of strategic orientation only affects the information technology infrastructure of IT competency. Second, it was found that customer orientation and technology orientation of strategic orientation had a positive (+) effect on corporate performance, but market orientation had no effect on corporate performance. Third, it was found that information technology knowledge, information technology operation, and information technology infrastructure of IT competency had a positive (+) effect on corporate performance. Fourth, as a result of examining the mediating effect of information technology competency between strategic orientation and corporate performance, information technology knowledge, information technology operation, and information technology infrastructure of IT capability were found to have a partial mediating effect between customer orientation and technology orientation of strategic orientation and corporate performance. These research results suggest that in today's fourth industrial revolution era, customer-oriented and technology-oriented management strategies should be established to improve the competitive advantage and performance of small and medium-sized enterprises(SMEs) in the supply chain with large enterprises, and at the same time information technology capabilities such as information technology knowledge, information technology operation, and information technology infrastructure should be strengthened.

• Journal of Korea Entertainment Industry Association
• /
• v.15 no.4
• /
• pp.55-72
• /
• 2021

This study aims to research the influences of the discrimination of internet media and one-person media environment, especially, the one-person media creators leading the mobile media that could be accessed and viewed anywhere, on the user attitude and continuous subscription intention. Especially, this study aimed to understand the current situation of one-person media market represented as YouTube, to explore the relationship and ecology between each subject and elements composing the media market, and also to understand the mediating effects of the characteristics of YouTube creators on the relation between contents involvement and user attitude, and the relation between user attitude and subscription intention, and the mediating effects of contents involvement on the relation between characteristics of creators and user attitude. As research methods, first, for the theoretical establishment, this study collected, conducted, and organized the published domestic/foreign theses/journal papers. For the objective validity and verification of the established research model, a survey was conducted targeting adult men and women currently watching YouTube, and then the empirical analysis was performed through the final effective samples. And the results of this study are as follows. First, the playfulness and reliability on the relation between characteristics of creators and contents involvement were not significant while the professionalism was significant. Second, the professionalism on the relation between characteristics of creators and user attitude was not significant while the playfulness and reliability were significant. Third, the relation between contents involvement and user attitude was significant. Fourth, the relation between user attitude and subscription intention was also significant. Also, in the results of verifying the mediating effects of contents involvement, the contents involvement completely mediated the relation between characteristics(playfulness, reliability, and professionalism) of creators and user attitude. And in the conclusion, this study presented the implications and suggestions for further researches in the future.

• Korean Journal of Agricultural and Forest Meteorology
• /
• v.24 no.4
• /
• pp.218-233
• /
• 2022

The long-term (1986~2020) predictability of the number of days of heat and cold damages for each growth stage of soybean is evaluated using the daily maximum and minimum temperature (Tmax and Tmin) data produced by Pusan National University Coupled General Circulation Model (PNU CGCM)-Weather Research and Forecasting (WRF). The Predictability evaluation methods for the number of days of damages are Normalized Standard Deviations (NSD), Root Mean Square Error (RMSE), Hit Rate (HR), and Heidke Skill Score (HSS). First, we verified the simulation performance of the Tmax and Tmin, which are the variables that define the heat and cold damages of soybean. As a result, although there are some differences depending on the month starting with initial conditions from January (01RUN) to May (05RUN), the result after a systematic bias correction by the Variance Scaling method is similar to the observation compared to the bias-uncorrected one. The simulation performance for correction Tmax and Tmin from March to October is overall high in the results (ENS) averaged by applying the Simple Composite Method (SCM) from 01RUN to 05RUN. In addition, the model well simulates the regional patterns and characteristics of the number of days of heat and cold damages by according to the growth stages of soybean, compared with observations. In ENS, HR and HSS for heat damage (cold damage) of soybean have ranged from 0.45~0.75, 0.02~0.10 (0.49~0.76, -0.04~0.11) during each growth stage. In conclusion, 01RUN~05RUN and ENS of PNU CGCM-WRF Chain have the reasonable performance to predict heat and cold damages for each growth stage of soybean in South Korea.

• The Journal of the Convergence on Culture Technology
• /
• v.8 no.5
• /
• pp.271-278
• /
• 2022

This study attempted to prepare basic data for international students with Vietnamese nationality in Korea to identify positive psychological capital, social support, social presence, and quality of life and to prepare support measures to improve their quality of life. Data collection is from May 1, 2021 to June 30, 2021, and was conducted through an online survey for anonymity and convenience. For data analysis, the IBM SPSS/25 statistical program was used, and the significance level for the results was measured as .05, and the reliability of each measurement tool was calculated. The results of this study are summarized as follows. First, the age of the subjects was '24 years old-27 years old', and women accounted for the majority. In the fourth grade, the fourth grade was the most, with "outgoing" personality, "sometimes" experiences of interpersonal conflict, "more than four years and less than five years" in the period of residence in Korea, and the level of Korean proficiency was "grade three." Second, the average quality of life of Vietnamese international students was 3.52 points (out of 5 points), positive psychological capital was 3.98 points (out of 6 points), social support was 2.96 points (out of 4 points), and social presence was 3.59 points (out of 5 points). Third, in the case of the quality of life of Vietnamese international students, there was a significant difference according to their personality, and as a result of post-verification, the quality of life of the 'extroverted' group was higher than the 'mixed' group. There was a significant difference according to interpersonal conflict), and as a result of post-examination, the "no conflict" group had a higher quality of life than the "conflict frequent" group. Fourth, the factors that most affected the subject's quality of life were social support, positive psychological capital, and personality (extroverted). The explanatory power of the model was 33.2%.

• Proceedings of the Korea Water Resources Association Conference
• /
• 2021.06a
• /
• pp.6-7
• /
• 2021

Vegetation development in rivers is one of the important issues not only in academic fields such as geomorphology, ecology, hydraulics, etc., but also in river management practices. The problem of river vegetation is directly connected to the harmony of conflicting values of flood management and ecosystem conservation. In Korea, since the 2000s, the issue of river vegetation and land formation has been continuously raised under various conditions, such as the regulating rivers downstream of the dams, the small eutrophicated tributary rivers, and the floodplain sites for the four major river projects. In this background, this study proposes a method for classifying the distribution of vegetation in rivers based on remote sensing data, and presents the results of applying this to the Naeseong Stream. The Naeseong Stream is a representative example of the river landscape that has changed due to vegetation development from 2014 to the latest. The remote sensing data used in the study are images of Sentinel 1 and 2 satellites, which is operated by the European Aerospace Administration (ESA), and provided by Google Earth Engine. For the ground truth, manually classified dataset on the surface of the Naeseong Stream in 2016 were used, where the area is divided into eight types including water, sand and herbaceous and woody vegetation. The classification method used a random forest classification technique, one of the machine learning algorithms. 1,000 samples were extracted from 10 pre-selected polygon regions, each half of them were used as training and verification data. The accuracy based on the verification data was found to be 82~85%. The model established through training was also applied to images from 2016 to 2020, and the process of changes in vegetation zones according to the year was presented. The technical limitations and improvement measures of this paper were considered. By providing quantitative information of the vegetation distribution, this technique is expected to be useful in practical management of vegetation such as thinning and rejuvenation of river vegetation as well as technical fields such as flood level calculation and flow-vegetation coupled modeling in rivers.