• The Journal of the Korea Contents Association
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• v.21 no.10
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• pp.368-377
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• 2021

This study analyzed the determinants of capital structure based on the financial statements of agricultural corporations disclosed on the DART(data analysis, retrieval and transfer system) of the Financial Supervisory Service since 2011, when the Korea international financial reporting standards (K-IFRS) was introduced. There have been many empirical studies on the capital structure so far, but there are no studies targeting agricultural corporations. The sample period of agricultural corporations was from 2015 to 2019, with the debt ratio as the dependent variable, and among the variables suggested as meaningful in existing empirical studies, ROA(profitability), SIZE(corporate size), LIQ(liquidity), TA(tangible asset ratio), FA(fixed long-term suitability ratio), and GROWTH(growth potential) were selected as independent variables and panel data analysis was performed. As a result of the analysis, it was found that the debt ratio decreased as the ROA and SIZE of agricultural corporations increased. This can be interpreted as supporting the pecking order theory rather than the static trade-off theory in the relationship between the ROA and SIZE of Korean agricultural corporations with the capital structure. In addition, it was found that the debt ratio increased as the FA increased. These results suggest that Korean agricultural corporations need to establish a financing policy in consideration of ROA, SIZE, and FA.

• The Journal of the Korea Contents Association
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• v.20 no.12
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• pp.1-12
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• 2020

The study is to analyze the value of satisfaction of instructional process to university students and to verify the relationship between the factors that how students make the team for class activity and instructional effect. According to this, the purpose of this study is to analyze the effect of lecture-based instruction and the project-based learning and verify the component factor of project-based learning so that this study can suggest various ways to participate in classes actively. For this study, the students participating in the classes from this researcher were selected and it was analyzed with quantitative and qualitative research. The qualitative research was in progress for 15 weeks class from September to December 2019 and the survey was done at the last day of 15 weeks class and project. Frequency, difference, correlation and regression analysis were conducted through SPSS 23.0 with 80 copies of the questionnaire. The result of this study, at first, the instructional effect and satisfaction of satisfaction on project-based learning is higher than teacher-centered instruction. Second, the team cohesion and team-work is giving a huge impact on instructional effect and satisfaction. At last, project-based leaning makes students participate in the class. Enjoy and satisfy in the course of class participation regardless of the result. Based on these findings, we are looking for the ways to use the project-based leaning and provide the objective data for the planning and production of class program to improve the effectiveness of the class. In addition, we discussed the implications and limitations of this study as well.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.6
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• pp.43-49
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• 2021

During the Japanese colonial period in Korea, the Choson Governor-General was a kind of state organ. At that time, for a local administrative office to be built, each province('Do') had to go through a certain administrative procedure and be approved by the Choson Government-General. In addition, it was necessary to receive financial support from the Choson Governor-General in the name of "state assistance" because the financial conditions of each province were not sufficient. To obtain this approval and financial support, the administrative procedure was divided into the first half, where each province requested the construction of a local administrative office, and the second half, where the Choson government-general approved it and supported it financially. There are studies on the first half procedure in 1914 and 1927, which were limited to the new construction of county('Goon') offices among several local administrative offices. This study analyzed the first half of the construction of all local administrative offices in the 1930s.

• Journal of the Korean Society for Library and Information Science
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• v.55 no.1
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• pp.107-133
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• 2021

This study was performed in order to provide suggestions on how to strengthen librarian competency by evaluating and analyzing the competency value of librarians as information professions. First, the study divided the common competency value of librarians as human capital of libraries into skills, knowledge, behavior and attitude, and analyzed each area of competency value for librarians of the A-library. As a result, the average of the 'librarian's behavior and attitude' area was the highest, followed by the 'librarian's skill' area and the 'librarian's knowledge' area. Second, in terms of 'librarian's skill', A-library librarians' competence values were high in the order of 'communication', 'leadership', 'technology' and in the terms of 'librarian's knowledge' ones were high in the order of 'law and policy', 'marketing', 'learning and growth' and 'finance and accounting'. In addition, in areas of 'librarian's behavior and attitude', the factors were high in the order of 'ethics and values', 'interpersonal relationships' and 'customer service'. Third, the analysis of whether the average difference exists depending on the characteristics of A-library librarians on their evaluation of the competency value shows that only the 'working period' factor in the total competency value and the two factors 'age' and 'working period' were statistically significant in the 'librarian's knowledge' area. Forth, as a result of a regression analysis to identify the characteristics of A-library librarians and their impact on competency value, only the 'final education' factor was statistically significant for the competency value of the 'librarian's skill' area. Fifth, in the survey on problems and desirable improvement measures in increasing the competency value of librarians, the proportion of presenting problems and improvement plan in systemic aspects such as the 'librarian qualification system' and 'librarian training system' was high.

• The Journal of the Convergence on Culture Technology
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• v.8 no.1
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• pp.93-104
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• 2022

Based on the theoretical review of social cooperatives and the results of the fourth round of fact-finding, this study tried to discuss the sustainability of social co-operatives from the social, economic, and environmental aspects, focusing on the seven principles of co-operatives. The issue of sustainability is "a development that meets the needs of the present without compromising the ability of future generations to meet their own needs, the use of resources, the direction of investment, technological advances and institutional change in harmony with one another. as defined as "a process of change that advances the needs and desires of all future generations". It contains the meaning of connecting a sustainable society to future generations through harmony and balance, rather than opposing concepts of social value, environmental conservation, and economic growth. As a result of arranging the concept of social, economic, and environmental sustainability contained in sustainable development, and the seven principles of cooperatives and their connections, I would like to suggest the following about the sustainability of social cooperatives. First, efforts should be made for social contribution closely related to the local community. Second, it is necessary to create a profit model along with the public interest. Third, partnerships should be strengthened. When examining the public values and objectives that social cooperatives want to realize through this study, the three scopes of sustainable development are directly related to the role of important actors in pursuing social and economic values that social and economic organizations are facing. would. Therefore, the sustainability issue of social cooperatives is based on the concept that the goals and values pursued by social cooperatives are harmonious and balanced development in the environmental, social, and economic aspects, not only their own efforts but also the institutional support of the government. this will have to be presented.

• Journal of Intelligence and Information Systems
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• v.28 no.2
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• pp.307-332
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• 2022

One of the most intensively conducted research areas in business application study is a bankruptcy prediction model, a representative classification problem related to loan lending, investment decision making, and profitability to financial institutions. Many research demonstrated outstanding performance for bankruptcy prediction models using artificial intelligence techniques. However, since most machine learning algorithms are "black-box," AI has been identified as a prominent research topic for providing users with an explanation. Although there are many different approaches for explanations, this study focuses on explaining a bankruptcy prediction model using a counterfactual example. Users can obtain desired output from the model by using a counterfactual-based explanation, which provides an alternative case. This study introduces a counterfactual generation technique based on a genetic algorithm (GA) that leverages both domain knowledge (i.e., causal feasibility) and feature importance from a black-box model along with other critical counterfactual variables, including proximity, distribution, and sparsity. The proposed method was evaluated quantitatively and qualitatively to measure the quality and the validity.

• The Journal of the Convergence on Culture Technology
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• v.8 no.4
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• pp.83-89
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• 2022

This study analyzed the effect of bank loans on housing prices, classified bank loans into bank total loans, household loans, and real estate mortgage loans, and analyzed housing prices by dividing them into national-level, regional-level, and Seoul-level housing prices. The main analysis results are as follows. First, it was found that the increase in total bank loans significantly increased housing prices across the national-level, regional-level and Seoul-level. Second, it was found that household loans had a positive effect on regional-level housing prices, but were not statistically significant. In addition, the effect of bank loans on regional-level housing prices was found to be relatively small compared to the effect on national-level housing prices. Third, it was found that there was a difference in the effect of bank loans on regional-level housing prices and Seoul-level housing prices. Fourth, inflation and bank total loans had a significant positive effect on regional-level housing prices with a lag in the first quarter, and short-term interest rates had a significant negative effect on Seoul-level housing prices with a lag in the first quarter. Overall, it was found that the effect of bank loans on housing prices had a positive effect about twice that of Seoul-level rather than regional-level.

• The Journal of the Korea Contents Association
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• v.22 no.1
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• pp.99-115
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• 2022

In this study, domestic academic journal papers on tax compliance, tax consciousness, and faithful tax payment (hereinafter referred to as "tax compliance") were comprehensively analyzed from an interdisciplinary perspective as a representative research topic in the field of tax science. To achieve the research purpose, topic modeling technique was applied as part of text mining. In the flow of data collection-keyword preprocessing-topic model analysis, potential research topics were presented from tax compliance related keywords registered by the researcher in a total of 347 papers. The results of this study can be summarized as follows. First, in the keyword analysis, keywords such as tax investigation, tax avoidance, and honest tax reporting system were included in the top 5 keywords based on simple term-frequency, and in the TF-IDF value considering the relative importance of keywords, they were also included in the top 5 keywords. On the other hand, the keyword, tax evasion, was included in the top keyword based on the TF-IDF value, whereas it was not highlighted in the simple term-frequency. Second, eight potential research topics were derived through topic modeling. The topics covered are (1) tax fairness and suppression of tax offenses, (2) the ideology of the tax law and the validity of tax policies, (3) the principle of substance over form and guarantee of tax receivables (4) tax compliance costs and tax administration services, (5) the tax returns self- assessment system and tax experts, (6) tax climate and strategic tax behavior, (7) multifaceted tax behavior and differential compliance intentions, (8) tax information system and tax resource management. The research comprehensively looked at the various perspectives on the tax compliance from an interdisciplinary perspective, thereby comprehensively grasping past research trends on tax compliance and suggesting the direction of future research.

• The Journal of the Korea Contents Association
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• v.21 no.12
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• pp.107-118
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• 2021

One of the debates regarding the college admission systems is about which admissions screening works as a mechanism for social mobility, between early and regular admissions. This study attempted to contribute to related discussions by analyzing the income level of college admissions students according to the admissions screening (early vs. regular admissions) using data from the third year survey of the Korean Education & Employment Panel II (KEEP II). Analyzing the dataset, we found that parental income was almost the same between students admitted from early and regular admissions. To be specific, average monthly parental income was 586.4 million Korean Won for students admitted from early admission while it was 585.4 million Korean Won for those admitted from regular admission, which means that the difference between the two was neither practically nor statistically significant. Applying the chi-square test, we tested whether the relationship between parental income and types of college admissions and found no statistical significance. Finally, categorizing colleges where students are admitted by ranking, we compared parental incomes among students. We found that parental income was higher for top-ranked universities, and that parental income was higher for students admitted from early admission. We concluded that early admission can possibly be an admission system for "well-offs" between the two, and that early admission may not be working as a pathway to facilitate social mobility compared to the regular admissions.

• The Journal of the Korea Contents Association
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• v.22 no.4
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• pp.535-546
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• 2022

This study tried to explore factors for improving academic achievement in online non-face-to-face education based on the survey results of a University's online cooperative learning Q&A. Due to the Corona situation, both professors and learners can easily feel psychological isolation due to the implementation of all non-face-to-face online classes. As one of the methods, it was intended to suggest the direction of future education to various teachers and learners by sharing class cases in which the online cooperative learning methodology was applied. Previous studies on non-face-to-face online learning, online cooperative learning, and learning promotion method were reviewed, and the online Q&A method was adopted as a specific learning promotion method to conduct research. In the Q&A process, learners were given an opportunity to check their learning content, share knowledge and communicate, and performance evaluation-related factors such as guaranteeing anonymity of the questioner and answerer, improvement points system, and absolute evaluation were asked. As a result of the survey analysis, it was found that they are the success factors of online cooperative learning. It is a small change that can be applied in practice in the future where online non-face-to-face learning is likely to continue, but by sharing meaningful cases of application of teaching methodologies, both professors and learners being motivated and actively involved in. It is expected that we will be able to suggest methods and directions for improving skills together by changing and supplementing the learning field.