• Journal of Information Technology Services
• /
• v.21 no.5
• /
• pp.15-28
• /
• 2022

Recently, government agencies are actively adopting the platform model as a means of public policy. However, existing studies on the public platform are minimal and have focused on user experiences or the possibility of public usage of the platform model. Now the research concerning building governance structure and utilizing network effects of the platform after adopting the platform model in the public sector is keenly required. This study intended to ignite academic dialogue on the governance of public platforms in the context of digital transformation. This study focused on a case of the 'Special delivery,' a public delivery app established by Gyeonggi-do. In order to analyze the characteristics of the public platform and its governance structure, data were collected from press releases, policy reports, and news articles. Data was analyzed using the frame of Hagui's platform design factors and Ansell & Gash's collaborative governance model. The results of the public platform analyses showed 1) incompleteness in the value trade-off accounting, which was designed for platform business based on general cost-benefit analysis, and 2) a closed governance structure that limits direct participation of diverse user groups(i.e., service provider, customer) in order to enhance providers' utility by preventing customers' excessive online activities. The results of this study provided theoretical and policy implications regarding designing the strategy for accounting for value trade-offs and functioning governance structure for public platforms.

• The Journal of Economics, Marketing and Management
• /
• v.9 no.1
• /
• pp.1-14
• /
• 2021

Purpose: The article deals with the proposition that consumers' fashion consumption behavior will still follow the consumption behavior of fast fashion, despite recognizing the importance of slow fashion. Research design, data and methodology: The research model to verify this proposition is topic modelling with big data including unstructured textual data. we combined 5,506 news articles posted on Naver news search platform during the 2003-2019 period about fast fashion and slow fashion, high-frequency words have been derived, and topics have been found using LDA model. Based on these, we examined consumers' perception and consumption behavior on slow fashion through the analysis of Topic Network. Results: (1) Looking at the status of annual article collection, consumers' interest in slow fashion mainly began in 2005 and showed a steady increase up to 2019. (2) Term Frequency analysis showed that the keywords for slow fashion are the lowest, with consumers' consumption patterns continuing around 'brand.' (3) Each topic's weight in articles showed that 'social value' - which includes slow fashion - ranked sixth among the 9 topics, low linkage with other topics. (4) Lastly, 'brand' and 'fashion trend' were key topics, and the topic 'social value' accounted for a low proportion. Conclusion: Slow fashion was not a considerable factor of consumption behavior. Consumption patterns in fashion sector are still dominated by general consumption patterns centered on brands and fast fashion.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.2
• /
• pp.89-97
• /
• 2020

This study was conducted to examine how independent audit firms in Vietnam understand and use risk based audit approach (RBAA) in audit practice. To answer the research questions, the researchers used primary and secondary data collected from 2018 to 2019. The results from the interview survey showed that audit firms were aware of the advantages of adopting RBAA. However, RBAA is practiced to a moderate extent by audit firms in Vietnam. Big 4 audit firms use RBAA more popularly than Non-Big 4 audit firms. The causes of the difference are the disadvantages of adopting RBAA and client's characteristics such as relevant guideline, audit fees, auditors' knowledge and experience. Besides, the study investigated factors impacting on the RBAA adoption by distributing a questionnaire to 246 auditors of 126 audit firms in Vietnam. A set of statistical appropriate methods where used through SPSS software version 22.0. The results indicated that there were six factors influencing RBAA adoption including: Auditor's ability, Technological development, Audit fees, auditors' motivation, Audit time and client's risk. Of which, auditor's ability and technological development are factors that have the most significant and positive impacts on the adoption of RBAA. Additional implications were argued in the final section of this study.

• The Journal of Asian Finance, Economics and Business
• /
• v.6 no.3
• /
• pp.19-26
• /
• 2019

The paper aims to measure stock price volatility on Ho Chi Minh stock exchange (HSX). We apply symmetric models (GARCH, GARCH-M) and asymmetry (EGARCH and TGARCH) to measure stock price volatility on HSX. We used time series data including the daily closed price of VN-Index during 1/03/2001-1/03/2019 with 4375 observations. The results show that GARCH (1,1) and EGARCH (1,1) models are the most suitable models to measure both symmetry and asymmetry volatility level of VN-Index. The study also provides evidence for the existence of asymmetric effects (leverage) through the parameters of TGARCH model (1,1), showing that positive shocks have a significant effect on the conditional variance (volatility). This result implies that the volatility of stock returns has a big impact on future market movements under the impact of shocks, while asymmetric volatility increase market risk, thus increase the attractiveness of the stock market. The research results are useful reference information to help investors in forecasting the expected profit rate of the HSX, and also the risks along with market fluctuations in order to take appropriate adjust to the portfolios. From this study's results, we can see risk prediction models such as GARCH can be better used in risk forecasting especially.

• The Journal of Bigdata
• /
• v.6 no.1
• /
• pp.153-160
• /
• 2021

This study examines previous studies on the income (profit) model, which is most used for valuation of data held by companies or institutions, and discusses key factors of the model and considerations in the data asset valuation process. Through this, it was confirmed that the shareability and utilization period of data assets are different from those of other companies. In addition, the value of data should be reviewed from various perspectives such as timeliness and accuracy. And for data asset value evaluation, it was derived that the user's use, ability to use, and value chain should be reviewed as a whole. As a future research direction, continuous research and development of models to be applied to actual business and revision of accounting law were proposed.

• Journal of Korean Society of Forest Science
• /
• v.108 no.1
• /
• pp.116-126
• /
• 2019

The production volume and amount of non-timber forest products in Korea has been on the increase for the past five years. In particular, the production amount of wild vegetables (edible mountain plants) is approximately KRW 400 billion as of 2017, accounting for 14 % of the total production amount of non-timber forest products. Among wild vegetables, especially the production volumes and amounts of bracken, saw-wort (Saussurea), and thistle have grown steadily. Nevertheless, severe price competition with cheap imports and little changes in the pattern of wild vegetable consumption may negatively affect the prices of domestic wild vegetables. This, in turn, can decrease the overall consumption of wild vegetables. Recently, however, consumers have preferred healthy food with increases in their income and interest in health. Therefore, now is a crucial time for the wild vegetable market. Accordingly, this study analyzed consumers' purchase and consumption behavior related to wild vegetables through a consumer survey to contribute to establishing various strategies and policies for promoting the consumption of these vegetables. Also, this study identified consumers' awareness and intention regarding wild vegetables by analyzing social big data. Different from previous studies, this study investigated consumers' awareness and intention by analyzing SNS social big data, as well as conducting a survey. The results of the study will help prioritize strategies and policies for boosting the consumption of wild vegetables.

• Journal of the Korea Society of Computer and Information
• /
• v.25 no.4
• /
• pp.165-172
• /
• 2020

In this paper we propose an uses on-device-based edge computing technology and big data analysis methods through the use of on-device-based edge computing technology and analysis of big data, which are distributed computing paradigms that introduce computations and storage devices where necessary to solve problems such as transmission delays that occur when data is transmitted to central centers and processed in current general smart factories. However, even if edge computing-based technology is applied in practice, the increase in devices on the network edge will result in large amounts of data being transferred to the data center, resulting in the network band reaching its limits, which, despite the improvement of network technology, does not guarantee acceptable transfer speeds and response times, which are critical requirements for many applications. It provides the basis for developing into an AI-based facility prediction conservation analysis tool that can apply deep learning suitable for big data in the future by supporting intelligent facility management that can support productivity growth through research that can be applied to the field of facility preservation and smart factory industry with integrated hardware technology that can accommodate these requirements and factory management and control technology.

• Journal of Preventive Medicine and Public Health
• /
• v.56 no.4
• /
• pp.291-302
• /
• 2023

Objectives: Disability weights require regular updates, as they are influenced by both diseases and societal perceptions. Consequently, it is necessary to develop an up-to-date list of the causes of diseases and establish a survey panel for estimating disability weights. Accordingly, this study was conducted to calculate, assess, modify, and validate disability weights suitable for Korea, accounting for its cultural and social characteristics. Methods: The 380 causes of disease used in the survey were derived from the 2019 Global Burden of Disease Collaborative Network and from 2019 and 2020 Korean studies on disability weights for causes of disease. Disability weights were reanalyzed by integrating the findings of an earlier survey on disability weights in Korea with those of the additional survey conducted in this study. The responses were transformed into paired comparisons and analyzed using probit regression analysis. Coefficients for the causes of disease were converted into predicted probabilities, and disability weights in 2 models (model 1 and 2) were rescaled using a normal distribution and the natural logarithm, respectively. Results: The mean values for the 380 causes of disease in models 1 and 2 were 0.488 and 0.369, respectively. Both models exhibited the same order of disability weights. The disability weights for the 300 causes of disease present in both the current and 2019 studies demonstrated a Pearson correlation coefficient of 0.994 (p=0.001 for both models). This study presents a detailed add-on approach for calculating disability weights. Conclusions: This method can be employed in other countries to obtain timely disability weight estimations.

• Journal of Internet Computing and Services
• /
• v.18 no.3
• /
• pp.71-83
• /
• 2017

In recent years, by utilizing the greatest strengths of process mining, the various research activities have been actively progressed to use auditing work of business organization. On the other hand, there is insufficient research on systematic and efficient analysis of massive data generated under big data environment using process mining, and proactive monitoring of risk management from audit side, which is one of important management activities of corporate organization. In this study, we intend to realize Hadoop-based internal audit integrated real-time monitoring system in order to detect the abnormal symptoms in prevent accidents in advance. Through the integrated real-time monitoring system for purchasing audit, we intend to realize strengthen the delivery management of purchasing materials ordered, reduce cost of purchase, manage competitive companies, prevent fraud, comply with regulations, and adhere to internal control accounting system. As a result, we can provide information that can be immediately executed due to enhanced purchase audit integrated real-time monitoring by analyzing data efficiently using process mining via Hadoop-based systems. From an integrated viewpoint, it is possible to manage the business status, by processing a large amount of work at a high speed faster than the continuous monitoring, the effectiveness of the quality improvement of the purchase audit and the innovation of the purchase process appears.

• The Journal of Industrial Distribution & Business
• /
• v.12 no.8
• /
• pp.7-19
• /
• 2021

Purpose: This paper aims to investigate (1) whether the interviewed auditors conduct higher quality audit than the non-interviewed auditors and (2) whether the frequency of audit engagement interviews has an impact on audit quality. Research design, data, and methodology: Using a sample of Chinese A-share listed firms between 2011 and 2019, this paper empirically tests the effect of audit engagement interviews on auditor's behavior. We collect the data of audit engagement interviews on the CICPA's website. We use OLS regression, fixed-effect model and random-effect model to examine the association between audit engagement interviews and audit quality. Results: Findings indicate that the audit quality of the interviewed auditors is significantly greater than that of the non-interviewed auditors. The frequency of the audit engagement interviews is positively associated with audit quality. The interviewed auditors spend significantly more time on the audit. Furthermore, the positive association between audit engagement interviews and audit quality only exists in non-Big 4 auditors. Conclusions: Our findings provide evidence for the effectiveness of audit regulation enforcement. The results suggest that in an emerging market with weak legal systems, preventive regulations such as audit interviews have a deterrent effect and are necessary in alleviating information asymmetry and improving information environment.