• The Journal of Asian Finance, Economics and Business
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• 제5권2호
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• pp.139-149
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• 2018

In the contemporary era of smart tourism, travelers face more accommodation options than ever before. The rapid expansions of alternative accommodation sector are partially owing to the growth of electronic commerce and the rise of online intermediary platforms. Online travel agencies serve as a critical distribution channel for tourism sectors, and the significance is further increased for small and micro entrepreneurs whose direct communication channels are scarce. Considering the holistic process of customer experience started with a third-party online intermediary, this study explores basic and extended attributes of small and medium-sized alternative accommodation where the comparative value is created. In order to achieve the objective, a research design was developed to synthesize the qualitative evidence. The synthesis encompasses both theoretical and practical perspectives, from a systematic review and opinions of academic professionals to an in-depth interview with an industry expert and the current practices of online travel agencies. This study suggests that the sources of value creation for alternative accommodation are not always consistent with those of the traditional. Accounting for the temporal and spatial dynamics in customer experience, the findings of this study provide insights on the comparative value of alternative accommodation, to both academic and industry audiences.

• International Journal of Internet, Broadcasting and Communication
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• 제7권2호
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• pp.149-154
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• 2015

Biometric techniques for authentication using body parts such as a fingerprint, face, iris, voice, finger-vein and also photoplethysmography have become increasingly important in the personal security field, including door access control, finance security, electronic passport, and mobile device. Finger-vein images are now used to human identification, however, difficulties in recognizing finger-vein images are caused by capturing under various conditions, such as different temperatures and illumination, and noise in the acquisition camera. The human photoplethysmography is also important signal for human identification. In this paper To increase the recognition rate, we develop camera based identification method by combining finger vein image and photoplethysmography signal. We use a compact CMOS camera with a penetrating infrared LED light source to acquire images of finger vein and photoplethysmography signal. In addition, we suggest a simple pattern matching method to reduce the calculation time for embedded environments. The experimental results show that our simple system has good results in terms of speed and accuracy for personal identification compared to the result of only finger vein images.

• 한국데이타베이스학회:학술대회논문집
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• 한국데이타베이스학회 2010년도 춘계국제학술대회
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• pp.127-139
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• 2010

Until now, systems in financial companies have been constructed and operated based on great mainframe proved being stability. But it has had many disadvantages since they only implement maintenance adding and changing function. So they need construction of new systems(development of critical application, integration of various service channel, management of customer data). In spite of great construction costs and high risk, it is necessary that they construct e-financial system. Nowadays financial institutions must actively offer services to customers. In other words, the key of service is being moved from providers to customers. In oder to develop and sell new products in a timely manner, integrated management about appropriate and valid customer data is needed. And new system that covers expanded area of work is needed since the original parts of the area is being broken gradually. In this paper, we search construction processes of e-financial system of Nonghyup to respond to new financial environment flexibly and actively, concrete contents about innovation activities of e-financial system and the cases of service utilization. Also, we suggest the development direction of e- financial system for Nonghyup following day.

• 한국정보통신학회:학술대회논문집
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• 한국정보통신학회 2013년도 춘계학술대회
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• pp.1034-1037
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• 2013

정보통신기반시설은 국가 안전보장, 행정, 국방, 치안, 금융, 통신, 운용, 에너지 등의 업무와 관련된 전자적 제어 관리시스템 또는 정보통신망으로, 수자원분야는 국민의 편의와 안전에 중요한 수도 발전 댐관리 등을 전자적으로 수행할 수 있도록 제어시스템이 구축되어있다. 수자원분야는 또한 물관리 패러다임의 변화에 따라 제어시스템은 하나의 네트워크로 통합 관리되어 수계별로 유역통합물 관리가 실현되고 있다. 이러한 제어시스템은 다른 제어망, 업무망, 외부기관과의 연계등의 많은 보안상의 취약점을 노출하고 있고, 이에 대한 사이버테러는 사회 경제적으로 큰 혼란을 야기할 수 있으므로 제어시스템에 대한 보안의 중요성이 대두되고 있다. 본 논문에서는 정보통신기반시설 - 특히 댐 보 등 수자원분야의 제어시스템 보안대책에 대해 알아보고자 한다.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.123-129
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• 2020

The objective of this study is to examine the differentiated influence of sell-side advisors and buy-side advisors on mergers and acquisitions (M&A). Unlike prior studies on M&A advisors, the study addresses different roles of target and acquirer advisors, and explores their influences on the cumulative abnormal returns (CAR) and acquisition premiums with an empirical analysis of longitudinal data of M&As conducted by Japanese listed firms except financial companies from 1995 to 2012. M&A data were obtained from the Securities Data Corporation's (SDC) database, and the individual firm data were collected from the Nikkei Economic Electronic Databank System (NEEDS), which provides a wide range of corporate information including financial status, operational performance, and strategy. Using a sample of 452 cases for the CAR and 498 cases for the analysis of acquisition premiums, the empirical results support the hypotheses of the target advisor's positive association with CAR and acquirer advisor's positive association with acquisition premiums. The findings of this study indicate the target advisor's positive contribution to the success of acquisition process and performance, and acquirer advisor's negative influence on the deal progress. The study provides theoretical implications on M&A research and practical insights into the investment banking industry.

• 한국통신학회논문지
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• 제38C권7호
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• pp.563-572
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• 2013

본 논문에서는, 00:00~00:30까지 온라인 영업일자변경 작업 등으로, 일시적으로 중단되는 금융권 온라인 계정계 업무에 대하여, 고객원장의 복제보정 적용으로 서비스가 가능토록하며, 배치작업은 별도의 배치서버에서 수행하고, 원장 업데이트는 Center Cut 또는 온라인 서버로 전송해서 처리된다. 따라서, 온라인 업무를 포함한 모든 금융전산업무의 시뮬레이션 결과, 단 1초도 중단 없이, 각 계정 과목별 온라인 원장의 중요한 시점정보인 00:00분 (전영업일자 원장)에 대하여 배치원장과 백업원장을 안전하게 확보하였다.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.679-687
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• 2020

The aim of this paper is to review studies of women chief executive officers (CEOs) and chief financial officers (CFOs) in the context of financial reporting quality. By using electronic searches and keywords to identify relevant studies, a total of 22 published studies are identified over the period 2010-2020. Based on the review, two underpinning theories have been widely used in examining the effect of women CEOs/CFOs on the quality of financial reporting, namely, risk aversion theory and gender-ethics theory. In addition, a majority of the studies documented that women CEOs/CFOs lead to more conservative reporting and higher earnings quality. The findings underscore the importance to examine the gender issue in accounting literature and established a business and management case for women to attain the top position whether as a CEO or CFO. This paper also recommends to practitioners and regulators about the effect of having women as CEOs or CFOs on financial reporting quality as women are a pool of talent that is underutilized. In addition, this paper goes beyond a classic narrative review by suggesting future research avenues to examine further such issues in order to broaden the understanding of the role of women in accounting.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.335-346
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• 2020

This study aims to describe the role of corporate governance as a moderator in electronic financial disclosure that adopts Extensible Business Reporting Language (XBRL) and Company Characteristics on value relevance. The population in this study was all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2018, totaling 166 companies. The sampling technique used purposive sampling method, namely, manufacturing companies that publish fully audited financial statements by December 31 of the year 2017-2018. The method used in this research is a quantitative description using the financial statements of manufacturing companies listed on the Indonesia Stock Exchange that have adopted XBRL during the 2017-2018 period. The data analysis method used is multiple regression analysis with moderating variables. The results of this study show a negative and insignificant effect of XBRL on value relevance, a significant negative effect of size on value relevance, a positive and insignificant effect of growth on value relevance, and a significant positive effect of profit on value relevance; meanwhile, corporate governance moderation variable has an insignificant effect in all hypotheses. Suggestions are to increase the number of variables that have an important role in value relevance and expand the number of research objects to be compared.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.927-937
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• 2020

Global warming awareness through energy conservation is growing due to the regulatory policies issued by governments and voluntary organization that established carbon emission limits. Transportation is one of the major contributors to carbon emissions. Bike will be simultaneously saving money, getting fit and helping to reduce global warming. Web design has been identified as a key factor for the acceptance and success of the websites and electronic commerce. The purpose of this research is to investigate the effective implementation of the proposed Analytic Hierarchy Process (AHP) technique on a bike case study whose company (Bike Company) is involved in web design for a critical component in the demonstration. Survey research used a variety of data collection methods, with the most common being questionnaires and interviews of some exporters. The research results reveal that the top five key success factors are Good reputation, Transaction security, Ease of use, Promotion, and Diversified choices, which provide the guidelines and directions for decision-makers to design effective websites in the current competitive business scenario. The major findings of this study are suggesting that Internet marketing channels are securing the company's relevance, together with paving the way for methods to increase web traffic.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.939-947
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• 2020

The aim of this research was to empirical examine the influence of brand trust, perceived value on brand preference, and purchase intention for branded phones. The samples were gathered by a convenient sampling method. We collected data from 285 consumers who were visiting electronic supermarkets in Ho Chi Minh City, Vietnam. The measurement used a 5-point Likert scale ranging from 1=completely disagree, and 5=completely agree. PLS - Partial Least Squares method was performed to analyze the measurement model and the structural model. The study model was proposed from prior research. We had assessed the reliability of the scales through Cronbach's alpha and composite reliability. As well, we also had evaluated discriminant validity through the Fornell-Larcker criterion. The findings of the study demonstrated that brand trust had a significantly positive influence on brand preference. Likewise, the findings of the research also stated that brand trust had a positive impact on purchase intention. The results revealed that perceived value had a positive effect on brand preference. Furthermore, the outcomes show that perceived value had a positive influence on purchase intention as well. Furthermore, the findings of the research showed that brand preference had a positive effect on purchase intention.