• 한국정보처리학회:학술대회논문집
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• 한국정보처리학회 2024년도 춘계학술발표대회
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• pp.753-756
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• 2024

This study integrates Rivet and Retrieved Augmented Generation (RAG) technologies to enhance automated report generation, addressing the challenges of large-scale data management. We introduce novel algorithms, such as Dynamic Data Synchronization and Contextual Compression, expected to improve report generation speed by 40% and accuracy by 25%. The application, demonstrated through a model corporate entity, "Company L," shows how such integrations can enhance business intelligence. Empirical validations planned will utilize metrics like precision, recall, and BLEU to substantiate the improvements, setting new benchmarks for the industry. This research highlights the potential of advanced technologies in transforming corporate data processes.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2005년도 추계학술대회 논문집
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• pp.305-311
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• 2005

This report was studied about to be any problems on government po]icy and business for introduction of advanced transit system in several Cities. And we should be proposed the adequate activation plans against those matters for efficiently introduction of advanced transit system.

• The Journal of Asian Finance, Economics and Business
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• 제7권2호
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• pp.21-31
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• 2020

Environmental pollution and climate change in Vietnam are now becoming a major concern. This situation is increasing the pressure on the companies to improve their social responsibility in production and business activities and disclose the environmental information to meet the requirements of stakeholders. This study investigates the internal and external factors of the company that affects the environmental information disclosure of listed companies on the Vietnam stock market as business sector, firm size, corporate manager perceptions, profitability, financial leverage, community pressure, pressures from stakeholders, government pressure influencing environmental information disclosure. Analytical data collected through the survey of 120 listed companies on the Ho Chi Minh City Stock Exchange (HOSE). By testing Cronbach's Alpha, exploratory factor analysis (EFA) and logistic regression analysis, the results of the study show that the level of environmental information disclosure of listed companies on the stock market in Vietnam depends heavily on government regulations, followed by the pressure from stakeholders, community pressure, views of business managers, companies size, business sector, and particularly profitability and financial leverage factors that have a negative relationship with environmental information disclosure.

• The Journal of Asian Finance, Economics and Business
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• 제8권11호
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• pp.307-316
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• 2021

This research aims to investigate the relationship between moral deficiency and moral consumption. Consumers' moral values cannot be separated from their consumption activities. In other words, consumers' spending preferences may be an expression of their beliefs about what is right and wrong. A less explored concept within moral consumption behavior theory is 'moral deficiency'. To the best of our knowledge, this is the first research effort to integrate green purchasing and religious purchasing under the banner of moral consumption behavior. There are two studies: Study 1 aimed to measure the moral deficiency of participants through moral scenarios (implicit) and then test its relationship with the green purchase and religious purchase, two proxies of moral consumption. A total of 121 universities were chosen via the nonprobability sampling method. To improve the results of the prior study, Study 2 aimed to measure the moral deficiency of participants through moral deficiency self-report (explicit) and then test its effects on green purchase and religious purchase. A total of 208 participants from the general public were recruited via the nonprobability sampling method. The findings of the two studies suggest that participants with high moral deficiency showed more intention to engage in moral consumption behavior.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.135-144
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• 2021

This study investigates the impact of gender diversity on the board of directors on corporate intellectual capital (IC) disclosure in Indonesia. For the study purpose, the sample was divided into two sections, i.e., companies with large capitalizations and companies with small capitalizations. A paired T-test was used to observe significant changes in the disclosure level between period and type of firm. Using linear regression analysis, the influence of gender diversity and other variables on IC disclosure was examined. The findings show that IC disclosure varies for large and small companies. The level of IC disclosure in large companies was stronger than in small companies. The results of the multivariate analysis showed that the profitability, leverage, ownership, and type of business of the company significantly affect IC disclosure. For companies with large capitalization, the presence of women directors on corporate boards or gender diversity on corporate boards does not impact IC disclosure. This is because the Indonesia Stock Exchange (IDX) does not insist on IC disclosure. However, for small companies, the existence of gender diversity has a significant effect on IC disclosure. The findings of this study suggest that policymakers and standard makers must consider the inclusion of IC disclosure on the annual report as mandatory.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.181-191
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• 2021

The aim of the study is to empirically investigate and analyze the influence of public welfare, audit findings, and follow-up of audit recommendations on audit opinion with the disclosure level of financial reports as an intervening variable using agency theory and signaling theory. To achieve this purpose, a quantitative research method was employed. Population of this study is Provincial Government Financial Reports in Indonesia for fiscal years 2016 to 2018. There were 84 financial reports that met the criteria of purposive sampling. The data were gathered from the websites of the Audit Board of the Republic of Indonesia and the Indonesian Central Bureau of Statistics. In this study, the hypothesis-testing tool is path analysis using the Statistical Package for Social Sciences version 15. Based on the multiple regression analysis, the results show that audit findings, public income, and the disclosure level of financial reports significantly influenced audit opinion. Besides, the follow-up of audit recommendations and public health significantly influenced audit opinion through the disclosure level of financial reports. This study suggests that, in order to have better audit opinion, local governments need to improve public welfare, follow-up audit finding, and disclose more details in financial report.

• The Journal of Asian Finance, Economics and Business
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• 제9권1호
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• pp.219-228
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• 2022

High-profile corporate crises have sparked a surge in interest in corporate governance (CG) and corporate reputation (CR). Company governance issues in many companies contribute to corporate failures and a bad reputation. Transparency is the glue that holds any group or organization together while also connecting it to a coalition of key stakeholders. This research focuses on how corporate governance factors (such as board independence, board size, board meetings, and board gender) and company characteristics affect the reputation of Malaysian public listed companies (PLCs). Many studies have looked into the characteristics of corporate governance in Malaysian businesses. However, none of the research has explored this issue using the new reputation measurement. A sample of the 100 largest companies listed on Bursa Malaysia based on their market capitalization for the year ended 2018 was selected. A new measurement, the disclosure index, was created and used to analyze reputation disclosure in the annual report of a corporation. The independent director, board size, and board meeting were statistically significant and associated with the level of reputation disclosure, according to the findings of this study. The results suggest that company directors prioritize good governance and management quality to boost their firm's reputation and acquire a competitive edge.

• 유통과학연구
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• 제20권6호
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• pp.99-108
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• 2022

Purpose: This study aims to provide a further research challenge in digital marketing distribution and co-creation from relevant literature. The concept of digital marketing and co-creation has been known to impact the business sector positively, but it has not been utilized much in the government sector. Therefore, further research is needed to identify the role of digital marketing distribution and co-creation in increasing non-tax state revenue services of government institutions in Indonesia. Research design, data, and methodology: This study is based on a systematic literature review. The stages are (1) research scope review, (2) article extraction from journals, (3) article quality assessment, (4) article analysis, and (5) comprehensive report. Fifty articles published from 2011 to 2021 were collected from the Google Scholar website. Result: This study provides a proposed model that depicts all of the potential connections between digital marketing, co-creation, and non-tax state revenue. In addition, we also identify that the customer experience influences non-tax state revenue. Conclusions: This study attributes the use of the digital marketing distribution and co-creation concept in the government sector and its benefits for state organizations, which have not been investigated in previous studies.

• 한국프랜차이즈경영연구
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• 제5권1호
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• pp.143-160
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• 2014

본 연구는 창업희망자들이 프랜차이즈 계약 체결 시 우수한 프랜차이즈 본부를 선별하여 판단할 수 있는 자료로 활용하도록 주안점을 두었다. 프랜차이즈 계약과 관련하여 창업자들이 가장 먼저 우려하는 부분은 '과연 내가 선택하는 브랜드가 안전하고, 믿을 만한 것인가' 하는 것이다. 이에 프랜차이즈 본부의 전반적인 현황을 제시하고 있는 정보공개서 분석과 300개 프랜차이즈 가맹점주를 표본으로 조사하였다. 선행연구를 통해 프랜차이즈계약의 결정요인이 도출되었으며, SPSS 18.0을 이용하여 프랜차이즈 계약결정요인이 성별, 업태별, 점포규모별, 소득 간에 차이가 있는지가 분석되었다. 분석 결과, 프랜차이즈 계약 시 가장 중요하게 보는 항목은 영업관리 항목이며, 성별, 점포규모, 소득은 프랜차이즈 계약결정요인에서 유의한 차이가 없었지만, 업태에 따라서는 비용과 교육관리 항목에서 차이가 있는 것으로 나타났다. 본 연구의 결과는 프랜차이즈 본부가 제공하는 정보제공의 수준을 창업자가 판단하여, 프랜차이즈 계약 시 귀중한 자료로 활용하여 성공창업에 도움이 될 것으로 기대된다. 또한, 프랜차이즈 사업자간의 협력적 관계를 더욱 확고히 하고, 이를 통해 중장기적인 비전 제시을 위한 지침이 될 수 있을 것이다. 마지막으로, 본 연구의 결과는 유망하고 우수한 프랜차이즈 본부의 육성과 가맹 사업거래의 공정화에 관한 법률, 가맹사업 진흥에 관한 법률의 제도적 미비점을 보완, 프랜차이즈 분야를 더욱 증진시킬 수 있는 밑거름이 될 것으로 보인다.

• Industrial Engineering and Management Systems
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• 제12권4호
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• pp.406-415
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• 2013

The present study examines a set of financial ratios in predicting the up or down movements of stock prices in the context of a securities law, the Sarbanes-Oxley Act of 2002 (SOA), controlling for macroeconomic variables. Using the logistic regression with proxy betas to alleviate the incompatibility problem between the firm-specific financial ratios and macroeconomic indicators, we report evidence that financial ratios are meaningful predictors of stock price changes, which subdue the influence of macroeconomic indicators on stock returns, and more importantly that the SOA truly improves the stock price predictability of financial ratios for the markup sample. The empirical results further suggest that industry and time effects exist and that for the markdown sample the SOA actually deteriorates the predictive power of financial ratios.