• The Journal of the Korea Contents Association
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• v.19 no.5
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• pp.280-286
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• 2019

This study first examines whether the matching principle reduces information asymmetry and verifies the effect on earnings sustainability and information asymmetry. In the presence of information asymmetry between managers and information users, managers can reduce information asymmetry by increasing the quality of earnings. Information asymmetry is measured by the financial analysts' earnings forecast variance. When we look at the results of previous studies, verify whether information asymmetry decreases as the response to the revenue cost increases and whether negative relationship between profit persistence and information asymmetry appears when the response to the revenue cost is high. As a result, firms with high revenue cost response showed a decrease in information asymmetry. The persistence of the earningss from the high earnings-cost response shows that the analysts' earnings forecast dispersion decreases. This means that the better the response to the revenue cost, the better the quality of the earnings and the less the information risk about the uncertainty of the enterprise. This study is different from the previous studies in that it analyzed whether the persistence of the earnings that responded to the high revenue cost reduces the information asymmetry. The results of this study suggest that managers can reduce the information asymmetry by carrying out appropriate revenue - cost responses, which provides important implications for stakeholders who use accounting earnings information.

• The Journal of the Korea Contents Association
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• v.19 no.5
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• pp.602-611
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• 2019

The purpose of this study is to provide effective basic data necessary for marketing strategy of HMR products by identifying the effect of HMR selection attributes on customer satisfaction according to family Composition. To this end, the research subjects conducted a survey with employees dispatched to 100 of 140 HOMEPLUS nationwide and surveyed customers who purchased HMR products from stores for about 60 days from July 1, 2018 to August 30, 2018. The data collected were analyzed for statistical significance using SPSS 21.0 for windows, and the hypothesis was verified based on the results processed. Research shows that the four factors, quality, price, convenience and variety, which are the sub-factors of HMR selection attributes, were not different according to family composition, the quality, price, and variety among the sub-factors of HMR selection attributes affected customer satisfaction, but the convenience factors did not affect customer satisfaction. The purpose of this study was to identify the effect of HMR selection attributes on customer satisfaction and to compare the differences according to the general characteristics of survey subjects, The present invention has been made in view of the above problems.

• The Journal of the Korea Contents Association
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• v.19 no.5
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• pp.350-362
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• 2019

The purpose of this study was to examine the effects of job characteristics and health on accident experience by analyzing the data of transportation workers according to age. The analysis used data from 'the fourth Korean Working Conditions Survey(KWCS)'. A total of 1,997 transport workers data were finally analyzed, and correlation analysis, crossover analysis and logistic regression analysis were performed. It was confirmed that there was no correlation between the age of the transport workers and the accident experience. In the relationship between the characteristics of transportation workers and the experience of the accident, it was found that, in the case of older workers, there was a significant effect in the order of 'at mistake someone else hurt', 'musculoskeletal problem', 'cardiovascular problem' and 'repetitive movements of hands or arms', the model explaining power was 56.9%(p <.01). In the case of non-older workers, it was found that 'depression and anxiety disorder', 'relationship between job and safety', 'at mistake someone else hurt' and 'labor union', the model explaining power was 21.8%(p <.01). Therefore, in order to promote prevent accidents of transportation workers in future, it is necessary to consider various variables such as health and job characteristics besides age.

• The Journal of the Korea Contents Association
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• v.21 no.10
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• pp.378-387
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• 2021

This study aims to confirm the effect of government support on the capability of socially disadvantaged enterprises (SDBs) and to explain the opportunistic behavior of SDBs to acquire more external resources such as government support. By dividing government support into policies and procedures, the difference in influence on corporate ability is analyzed by clarifying government support, and the impact of corporate capability on opportunistic behavior is analyzed using the structural equation (SEM) to provide government support The purpose of this study is to present the policy direction, the necessity of procedural development of government support, and the preceding factors to avoid opportunistic behavior. As a result of analyzing 261 questionnaires targeting SDB executives and employees, the relationship between government support policy and corporate ability was rejected. It was found that the government support procedure had a positive (+) effect on corporate ability, and that corporate ability had a negative (-) effect on opportunistic behavior. The implication is that, among the two components of government support, only the government support procedure was found to be significant. There should be publicity and in-depth consideration of government support policies.

• The Journal of the Korea Contents Association
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• v.21 no.10
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• pp.274-285
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• 2021

Nowadays, cities are developing rapidly, and the development of old and new towns are not balanced. The decline of old towns has promoted the development of new towns, leading to serious decline of old towns, population loss, and environmental degradation. This research hopes to alleviate the decline of the old town, try to find a balance between the old and the new towns, and use the development concept of "symbiosis" to develop the old and new towns together. The new and old towns will develop together, so that the old towns will be rejuvenated. Research method is to conduct preliminary research and theoretical investigation on the two parts of "symbiosis" and community space, sort out the space composition and characteristic elements, propose the concept of symbiosis community, and conduct case analysis. Since 2016, China has implemented the 'Symbiosis Institute' renewal project in Beijing. It selected the case of the post-2016 alley community in Dongcheng and Xicheng District, Beijing for analysis, and conducted a questionnaire survey to finally obtain the results of the analysis. According to the choice of spatial composition and characteristics in each case, and at the same time refer to the results of the questionnaire, sort out the results of importance. In the future design, we hope to use the above design strategy as a reference to realize the city's "symbiotic" development.

• The Journal of the Korea Contents Association
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• v.21 no.10
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• pp.520-536
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• 2021

Developed countries have developed indicators of quality of life and are using them as indicators of policy decisions, and Korea is also developing and operating indicators of people's quality of life. One of them is a lifestyle-oriented SOC, a policy that aims to improve the quality of life of the people by improving living infrastructure. This study aims to focus on subjective happiness among people's quality of life. The elderly are a relatively marginalized class in the national policy, and this study aims to analyze the effects of the elderly's residential environment on quality of life, housing satisfaction, and happiness. The purpose of this study is to provide useful implications for urban planning and related policy making by examining the structural relationship of whether the individual-environmental fit perceived by the elderly affects housing satisfaction and subjective happiness, and by analyzing the mediating effect between housing satisfaction and subjective happiness. As a result of the study, it was found that convenience, comfort, and public welfare of personal-environment suitability affect housing satisfaction and subjective happiness, and housing satisfaction affects subjective happiness. Also, it was analyzed that housing satisfaction had a mediating effect in the relationship between comfort, public welfare, and subjective feeling of happiness.

• The Journal of the Korea Contents Association
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• v.20 no.12
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• pp.471-481
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• 2020

This study aims to investigate the relationship between the factors of RMR product selection attributes, brand image, and satisfaction as the interest and frequency of use of RMR products of dining out consumers increase recently. Convenience sampling was used for consumers with experience in using RMR products launched in catering companies and restaurants. The investigation period was conducted for about 20 days from August 10, 2020. The final 291 copies were used for research analysis, and the SPSS 21.0 statistical package program was used for hypothesis verification. As a result of the analysis, the hygiene (��=.160), menu (��=.203), and packaging (��=.291) of Hypothesis 1 had a significant effect on reliability. Hypothesis 2's menu (��=.270), convenience (��=.201), and packaging (��=.195) were found to have a significant effect on differentiation. The reliability (��=.328) and differentiation (��=.443) of the brand image of Hypothesis 3 were found to have a significant effect on satisfaction (��=.428). Hygiene (��=.388), menu (��=.229), and convenience (��=.243) of Hypothesis 4 were analyzed to have a significant effect on satisfaction. Lastly, this study is expected to be provided as basic research data related to RMR products, and is intended to be presented as a theoretical basis for the use of marketing and direction in RMR product development of food service companies and restaurants.

• The Journal of the Korea Contents Association
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• v.21 no.6
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• pp.237-247
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• 2021

The purpose of this study is to analyze the effectiveness and efficiency of social security benefits to poverty alleviation. To this end, this study analyzed the poverty alleviation effect of public pension, basic pension, child-rearing allowance, disability allowance, basic living security subsidy, EITC, and other government subsidies using 2019 Household Financial Welfare Survey. The analysis results are as follows. First, social security benefits lowered the poverty rate by 6.8%p. Second, in terms of the poverty gap reduction effect, the public pension for the elderly male households, the basic pension for the elderly female householder, and the basic guarantee for the working female householder contributed the most. Finally, in terms of poverty alleviation efficiency, about 33% of social security benefits contribute to narrowing the poverty gap. Social security benefits for female heads of households were found to serve as a function of alleviating poverty gap and for male heads of households to supplement household income. Based on these results, this study suggested the discovery of various poverty states, expansion of basic security for the female elderly, and the connection between the purpose of social security benefits and key targets.

• The Journal of the Korea Contents Association
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• v.21 no.6
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• pp.588-597
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• 2021

In Korea, the standard for calculating the profit of a general insurance, which constitutes the loading in the premium, is not specified, and most of the non-life insurance companies reflect 2~5% of the premium as profit margin. Although the transparency of pricing is required due to the nature of insurance products, there are insufficient standards and empirical studies on the determination of insurance price factors in the domestic insurance industry. In this study, we propose a method of calculating the expected profit margin of general insurance. A way for calculating the expected profit margin of the general insurance is to reflect the shareholder demand on the capital that the insurance company should secure against the risk of loss due to the profit/loss volatility, as a ratio to the insurance premium. Shareholders should be compensated for the risks associated with their insurance operations, and the opportunity cost of these shareholders is to be reflected in premiums. In this study, we calculate the amount of capital that the company should accumulate to prepare insurance risk for each product, and insurance risk is defined as the volatility of insurance operating profit/loss. And insurance risk is calculated using stochastic simulation based on Dynamic Financial Analysis (DFA) methodology. Finally, we calculate the expected profit margins for 25 products and analyzed the difference between those and the profit ratio of domestic general insurance.

• The Journal of the Korea Contents Association
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• v.21 no.4
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• pp.699-706
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• 2021

This study aims to identify the effects of factors on aggression in adolescents, focusing on the individual, parent, friend factors and SNS usage. In particular, this study is to provide a basis for easing aggression in adolescence by considering the emotional relationship of parents and friends. This study analyzed frequency, t-test, one-way batch distribution analysis(ANOVA), and multi-linear regression, using the data from the 7th year of the Korean Children and Youth Panel Survey. As a result, adolescents who frequently use SNS are more aggressive than adolescents who use less. Among the parental factors, the more abuse and excessive interference were found to be more aggressive, and the higher the coach, the lower the aggressiveness. Furthermore, among the friend factors, it has been shown that the higher the alienation, the more aggressive adolescents are. In order to reduce aggression among adolescents, it is necessary to prepare an integrated program considering the emotional relationship of parents and friends, who are the most influential neighbors, rather than simply restricting the use of SNS.