• Korean Business Review
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• v.11
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• pp.295-317
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• 1998

Environmental accounting identifies and measures environmental costs and provides them to interested parties of corporation. The purposes of this study are as follows: First, it investigates the method of measurement and the timing of recognition of environmental costs. Second, it suggests the method of disclosure of environmental costs. In order to accomplish these objectives, this study reviewed relevant literature and studies in advanced countries and Korea. The main results of this study can be summarized into four points: (1) environmental costs are classified into environmental pollution cost and environmental pollution prevention cost, by considering the sources of occurrence of, the functions of and the types of environmental costs. (2) the methods of measurement of environmental costs are various but they almost all subjective and arbitrary. So an accurate measurement of environmental cost is actually difficult. (3) According to the accrual basis, environmental costs are recognized respective to prior period adjustments, expenses or losses of the current period and the assets of the next period. (4) There are 3 methods of disclosure of environmental costs: an extension model of financial statements, a compromise model, and an original model. An extension model financial statements is easy to apply in business practice because it discloses environmental costs by adding accounts into the framework of a traditional accounting system or supplementary reports. This research can contribute to the establishment of accounting standards for environmental costs in Korea.

• Journal of Digital Convergence
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• v.11 no.7
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• pp.173-184
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• 2013

Quantum Information Processing and Communication, based on the physical laws of Quantum mechanics, exploits fundamentally new modes of computation and communication and holds the promise of immense computing power beyond the capabilities of any classical computer. In Quantum Information Processing, replacing bits with qubits, one makes two-state quantum systems that do not possess in general the definite values of 0 or 1 of classical bits, but rather are in a so-called. "coherent superposition", of the two. Full exploitation of this additional freedom implies that new processing devices need to be designed and implemented, and that a large scale quantum computer can in principle be built. New discoveries will enable a range of exciting new possibilities including: greatly improved sensors with potential impact for mineral exploration and improved medical imaging and a revolutionary new computational paradigm that will likely lead to the creation of computing devices capable of efficiently solving problems that cannot be solved on a classical computer. In short, Quantum computing is an economy game changer, with a potential of disrupting entire industries and creating new ones.

• Journal of the Korean Institute of Intelligent Systems
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• v.18 no.4
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• pp.501-506
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• 2008

Statistical POS tagging is prone to error, because of the inherent limitations of statistical data, especially single source of data. Therefore it is widely agreed that the possibility of further enhancement lies in exploiting various knowledge sources. However these data sources are bound to be inconsistent to each other. This paper shows the possibility of using maximum entropy model to Korean language POS tagging. We use as the knowledge sources n-gram data and trigger pair data. We show how perplexity measure varies when two knowledge sources are combined using maximum entropy method. The experiment used a trigram model which produced 94.9% accuracy using Hidden Markov Model, and showed increase to 95.6% when combined with trigger pair data using Maximum Entropy method. This clearly shows possibility of further enhancement when various knowledge sources are developed and combined using ME method.

• KIISE Transactions on Computing Practices
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• v.21 no.9
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• pp.596-603
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• 2015

A concept network is an essential knowledge base for semantic search engines, personalized search systems, recommendation systems, and text mining. Recently, studies of extending concept representation using external ontology have been frequently conducted. We thus propose a new way of building 3-dimensional text model-based concept networks using the world knowledge-level Wikipedia ontology. In fact, it is desirable that 'concepts' derived from text documents are defined according to the theoretical framework of formal concept analysis, since relationships among concepts generally change over time. In this paper, concept networks hidden in a given document collection are extracted more reasonably by representing a concept as a term-by-document matrix.

• Journal of Korean Philosophical Society
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• v.131
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• pp.273-301
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• 2014

This study aims to reconstruct Leibniz's theodicy. Theodicy is to defense of the highest wisdom of the creator against the charge which reason brings against it for whatever is the evil in the world. For this defense, Leibniz created his own new kind of concepts: the principle of sufficient reason, the principle of perfection, the best of all possible worlds, moral necessity. Leibniz's theodicy is developed as following. Most good and wisest God created this world freely by moral necessity. God's will was to choose the goods antecedently. But God's will could not create goods only. For God's final purpose is to create the best. For this reason, it happens that the evils may come about by concomitance, and as a result of other greater goods. Therefore the evils are necessary in the world. And evil consists in imperfection. Man has free will as God. Freedom, according to Leibniz, consists in intelligence, which involves a clear knowledge of the object of deliberation. Man has freedom, but man's freedom is imperfect. Evil is originated in man's imperfect freedom.

• Journal of Korean Philosophical Society
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• v.116
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• pp.59-78
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• 2010

The main purpose of this paper is to show how the notion of the language-experience correspondence is ill-grounded, and that the notion of 'literal meaning' based on it accordingly goes nowhere. Drawing on the experientialist view, I observed that language itself is a system of signs, and thus is given meaning only by way of symbolization. According to the experientialist account, the meaning of a signifier is given by means of "symbolic mapping." in which a certain portion of experience-content is mapped onto the signifier. And since symbolic mapping is partial by nature, there must come in some breach between the signifier and the experience-content mapped onto it. The partial nature of symbolic mapping repudiates the very notion of correspondence, and accordingly the notion of literal meaning. Rather, meanings are produced by means of the varied distances between the signifier and the mapped experience. In this perspective, the inquiry into the nature and structure of meaning should become part of one into that of symbolic experience. Such an inquiry may not be expected to reach the objectivity of linguistic meaning. Instead, we may be content with the relative stability in communication, which seems to be grounded in the commonality conspicuously observed at the bodily level of human experience.

• The Journal of the Korea Contents Association
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• v.19 no.5
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• pp.194-204
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• 2019

The mobile payment app market has been expanding recently. However, the usage rate of mobile payment apps is not meeting service providers' expectations due to concerns about security and privacy. This study investigated how personal predisposition and how the security signals of the payment app affect users' perceived privacy and security risks, and how these factors ultimately affect the trust of mobile payment apps. The results showed that privacy concerns increase the risk of perceived personal information leaks and reduce perceived mobile system security, while familiarity, perceived reputation, and assurance seal reduce the risk of perceived personal information leaks and increase perceived mobile system security. Finally, it revealed that the reduced risk of perceived personal information leaks and the increased security of mobile systems had a positive impact on the reliability of mobile payment apps.

• Journal of Fashion Business
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• v.28 no.3
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• pp.90-103
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• 2024

The advancement of information and communication technologies has led to the rise of social media, giving rise to a new type of celebrity known as the "social media influencer". Social media influencers exert their influence not only by promoting products for various companies and brands but also by launching their own businesses. In other words, influencers leverage their credibility to create value in multiple markets as human brands, based on their unique characteristics and diverse images. Nowadays, social media influencers have become a type of human brand, supported by followers who enthusiastically engage in the influencers' businesses, a phenomenon also known as social shopping. Based on the human brand theory and doppelgänger effects, this study aims to investigate the impact of influencers' credibility, specifically their expertise, trustworthiness, and attractiveness on consumers' social shopping behaviors. Additionally, it examines the influence of consumers' desire to imitate influencers on their social shopping behaviors. A survey conducted with 300 female social media users revealed that trustworthiness and attractiveness significantly influenced imitation intentions and social shopping behaviors, while expertise did not show significant effects. Furthermore, imitation intentions had a significant impact on social shopping behaviors. These findings suggest that the attributes consumers perceive in influencers as human brands evoke a desire to imitate them, ultimately leading to social shopping behaviors.

• Science of Emotion and Sensibility
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• v.21 no.4
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• pp.25-36
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• 2018

Nowadays, it is hard to imagine one's life without smart phones or the internet. Furthermore, not only do people form groups offline, but also online. Based on the cognitive dissonance theory, there have been many studies about how an offline group's initiation affects attitudes toward the group. However, there has not been a study about how an online group's initiation can affect attitudes toward the group. Therefore, this study aims to find out how cognitive dissonance aroused by initiation affects the attitudes toward the online community, which represents groups that are formed online. In addition, this study examined how perceived similarity affects changes in attitude aroused by cognitive dissonance. Participants were assigned to a group in three ways as follows: without a registration process, with a simple registration process, and/or with a complex registration process. Perceived similarity was calculated by the difference between the current body mass index (BMI) and the target BMI of the participant. Attitudes toward the online group were measured by perceived source credibility, perceived information quality, satisfaction, information usefulness, and continuance intention. Contrary to the cognitive dissonance theory, the results showed that when applied to offline social groups, there were conflicting results. There were cases where there was no difference in the evaluation between initiation conditions. However, other cases showed that groups with the most complex registration process were found to have the worst evaluation. People were more favorable toward the group when the perceived similarity was larger. Interestingly, people who had higher perceived similarity had more positive attitudes toward the groups that had been assigned with a registration process compared to the group formed without a registration process. Conversely, people with lower perceived similarity had more positive attitudes toward the group when there was no initiation process. Online communities may use the results of this study to design more suitable registration processes for their communities.

• Management & Information Systems Review
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• v.33 no.2
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• pp.135-153
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• 2014

Tendencies such as the increasing spread of market globalization, new technological developments, the reduction of product life cycles and aggressive competition, are generating high levels of environmental changes and uncertainty for organizations of all types. these circumstances require rapid responses through adaptation of organizational attitudes and capabilities, which lead to innovative management approaches and organizational methods. Human resource management researchers have struggled to elaborate the underlying mechanism explaining how human resource systems relate to organizational performance after universalistic perspectives were supported by a majority of studies investigating the positive relationship between human resource management system and firm performance. To fill the void, hypotheses in this study predicted human resource flexibility that would mediate the relationship between human resource management system and firm performance. The research model among the variables in this study was as follows: These theoretical models were tested with a sample of 138 firms in Korea. The analysis of data was undertaken by using AMOS. The Summary of the verification results is follows: Firstly, most of human resource management system and human resource flexibility had positive effects on human resource performance Secondly, most of human resource management system and human resource flexibility had positive effects on firm's financial performance Thirdly, human resource flexibility had mediated the relationship between human resource management system and firm performance The results of the present research may be demonstrated that organizations or managers could achieve a high level of management practices that lead to firm performance by enabling human resource to be flexible through high performance human resource management system.