• Journal of Korea Society of Industrial Information Systems
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• v.26 no.5
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• pp.21-35
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• 2021

In this study, in order to find out how the quality factors of information system affected the technology acceptance model and user intention, the importance of IT security which had been recently emerged by including the security in the system, information and service is considered as the factors of information system quality. To verify how the information system quality affected the technology acceptance model and user intention, the study was conducted with expanded information system by classifying the technology acceptance model with perceived usefulness and perceived ease of use and classifying user intention with acceptance and utilization whether user had only acceptance intention or both acceptance and utilization intentions. The study results are as follows. First, the hypothesis that quality factors of information system affected the technology acceptance model significantly was partially adopted. Second, the hypothesis that the technology acceptance model affected user intention significantly was adopted.

• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.47-61
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• 2020

Purpose - This study investigates the relationship between firm-specific, general human capital and corporate innovation performance. Also, we examine when this relationship is more salient. Design/methodology/approach - We collected 1,195 survey data related to a sample of corporate innovation performance and human capital from 1) Korea Research for Vocational Education and Training and 2) NICE information service in Korea. In order to examine the corporate innovation performance, we use the ordered logit model. Findings - First, we find robust supports for our hypothesis that firm-specific and general human capital increase corporate innovation performance. Second, the effect of general human capital on corporate innovation performance is stronger when this relationship is combined with the firm international experience. Research implications or Originality - By integrating the human capital theory and corporate innovation literature, we propose that firm-specific and general human capital are the important determinant of innovation performance. The firm-specific human capital may increase innovation efficiencies. Also, retaining higher-quality general human capital is considered as an important innovation strategy since firms with higher-quality general human capital make greater innovation performance. Further, we show that the firm international experience is the crucial boundary condition. As a firm's experience in internationalization increases, firms can enhance the opportunities to develop new products by combining the skills and knowledge derived from general human capital with the experience gained through internationalization.

• International Area Studies Review
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• v.14 no.3
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• pp.312-338
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• 2010

This paper investigates the value relevance of advertising activity over the period from 2001 to 2009 in the listed Korean stock markets(KOSPI and KOSDAQ). In addition, this paper divide all sample firm into several subsample, based on R&D intensity and export ratio in total sales. The empirical result of this paper shows following two evidence; First, advertising intensity, which proxies for advertising activity, is significantly related to firm value at the 1% level of significance. Second, advertising activity of high R&D intensity and high export ratio sample firms has more significant value relevance than for firms with low R&D intensity and low export ratio. The empirical results suggest that moderation effect of R&D intensity and export ratio are very important factor in determining the value relevance of advertising activity.

• Journal of Digital Convergence
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• v.17 no.6
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• pp.113-121
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• 2019

The purpose of this study is to identify belief variables of kiosk that affect satisfaction and recommendation intention by applying vertically extended technology acceptance model (TAM). As results of this study are as follows. Firstly, the perceived usefulness and perceived ease of use have an impact on satisfaction statistically. Second, the perceived usefulness and perceived enjoyment of the kiosk showed a positive(+) influence on the recommendation intention. Third, users who satisfied with kiosk service have strong recommendation intention to their friends, family and colleagues so on. These findings support that the usefulness and usability of the new information technology identified in the existing technology acceptance model is a key variable affecting user reactions (satisfaction and recommendation intention). Additionally, the perceived enjoyment is an important factor as new belief variable for explaining the formation of recommendation intention through satisfaction of kiosk service. The results of this study contribute to verifying the empirical model between the belief variables(perceived usefulness, perceived ease of use, perceived enjoyment) and the recommendation intention.

• Journal of the Korea Convergence Society
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• v.10 no.6
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• pp.203-218
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• 2019

Using the sample of 104 mutual savings banks inspected by the Financial Supervisory Service (FSS) on June 2011, this study examines if mutual savings banks manage BIS capital adequacy ratio using allowance for bad debts through comparison of BIS capital adequacy ratio before and after the 2011 when mutual savings banks experienced a large-scale restructuring by financial supervisory authorities. We find that mutual savings banks mainly use the allowance for bad debts to manage BIS capital adequacy ratio. It also shows that mutual savings banks with a business suspension order by FSS manage BIS capital adequacy ratio more than the others. Lastly, we find that Non Big4 auditors as well as Big 4 auditors don't effectively audit the use of the allowance for bad debts for mutual savings banks to manage their BIS capital adequacy ratio.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.1
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• pp.41-51
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• 2019

This study examined the relationship between dynamic capabilities and innovation performance and the mediating effect of exploration/exploitation operational capabilities as well as the moderating effect of exploration/exploitation IT capabilities. The results are as follows: seizing capability and reconfiguration capability had positive effects on incremental and radical innovation performance. Exploration and exploitation operational capability had positive effects on incremental innovation performance. Furthermore, exploration operation capability had a positive effect on radical innovation performance. 'Exploration operational capability-exploration IT capability' had moderating effects on 'exploration operational capability-exploitation IT capability', and 'exploitation operational capability-exploitation IT capability' on incremental innovation performance. Lastly, 'exploration operational capability-exploration IT capability' had a significant mediating effect on radical innovation performance. This study is the first empirical research that divides the effects of dynamic capabilities into direct and indirect effects, and the operational/IT capabilities into exploration and exploitation.. Dynamic and operational capabilities play a complementary role in adapting and evolving companies.

• Journal of the Korea Convergence Society
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• v.10 no.1
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• pp.227-238
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• 2019

In this study, we investigate the effects of disclosure and high-quality audit on donations to charitable organizations in Korea. We find that the mandatory disclosure of financial information and high-quality audit is significantly and positively related to donations to charitable organizations. We also find that charitable organizations audited by Big 4 audit firms have greater likelihood to receive more donations, compared to those audited by non-Big 4 audit firms. Furthermore, we find that those positive associations are more pronounced for smaller charitable organizations. Collectively, those results imply that, as in the profit-making sector, disclosure and high-quality audit play a critical role in enhancing accountability and transparency of financial reporting and revenue for charitable organizations.

• Journal of Climate Change Research
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• v.6 no.2
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• pp.73-85
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• 2015

With 12 environmental basic facilities (EBF) in Busan, each business place's present situation of the operation of new and renewable energy as well as the feasibility to establish additional systems of utilizing solar energy (photovoltaic power generation system [PPGS] and solar heating system [SHS]) were investigated. Currently, with the environmental basic facilities, the new and renewable energies (such as, waste heat, biogas, PPGS, SHS, and small hydro power) can produce 195 GWh per year as electric power unit. Among the energy sources, except waste heat, biogas (154 GWh/yr) appears as the highest. Next, PPGS is the second most widely used system and produces 5,560 MWh/yr at 11 business places. Through a field survey, it appears that 19 business places of total 27 places at 12 EBFs have good locational conditions and they need an introduction of PPGS. Through it, it is investigated that it would be possible to produce 5,311 MWh/yr and to reduce $2,348tCO_2/yr$. And, it is identified that SHS can be additionally introduced in only 4 EBFs. This can reduce energy cost as much as one ten million won/yr and green-house gas as much as $28tCO_2/yr$. A cost-benefic analysis shows that the use of governmental support or private investment can be the most efficient way, when PPGS and SHS are introduced in EBFs.

• International Area Studies Review
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• v.12 no.2
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• pp.149-173
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• 2008

This paper empirically studies the relationship between R&D expenditures and firms value. First, we can conjecture that R&D expenditures are enhancing the firms value. Such findings depend on an existing research, which R&D expenditures are intangible asset rather than expenses. Although, under U.S. accounting standards, financial statements do not report intangible assets but costs. Second, we can conjecture that short-term, the rate of increase in R&D expenditures had negative influence on firms valuation, because such findings indicates that R&D spending of costs incur mis-pricing. But long-term, consistently R&D expenditures may attract investors on the stock market. Third, lately firms focus on capital efficiency management, such a firms R&D expenditures incur high ROE. Generally investors put too much confidence in capital efficiency management and high ROE may attract investors on the stock market. Finally, High-Tech through the R&D investment improve firms competitive advantage, by competitive advantage, firms have reduced cost and raised productivity in the end improve firms value.

• Journal of Digital Convergence
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• v.16 no.12
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• pp.163-173
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• 2018

This study examined the difference between the information asymmetry in pre- and post K-IFRS adoption used each samples. Efficient market assumption suggests that capital markets already have recognized real value of PP&E and applied those values for estimating the item, in which case PP&E revaluation is not additional information in the capital market but simply an activity to makes costs. This study examined whether the information asymmetry had reduced significantly after adopting K-IFRS or not, verified each period samples those are pre- and post-adopting the asset revaluation since it could have been adopted in advance from 2008. As study results, I confirmed PP&E revaluation affected to reduce the information asymmetry in pre- adopting K-IFRS, but not in post- adopting K-IFRS. These results could be one of proofs which are supported that capital market have been judging PP&E revaluation as the window dressing.