• 한국문헌정보학회지
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• 제38권4호
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• pp.251-270
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• 2004

한 기관이 디지털 아카이빙을 도입하기 위해서는 경제성 분석이 선행되어야 한다. 기존의 경제성 분석은 유형적 편익만을 고려하여 무형적 편익은 간과되어 왔으나, 디지털 아카이빙의 무형적 가치를 반영하여 분석하는 모형이 필요하다. 본 연구는 정보경제학 측면의 가치사슬 개념을 적용하여 종합적인 경제성 분석 모형을 제시하였다. 가치가속과 가치연결 개념을 도입하여 디지털 아카이빙의 경제성을 사례분석하구 요인 비교 분석을 통하여 경제성의 요인들을 추출하였다. 연구결과는 국내 기관들에게 디지털 아카이빙의 도입이 업무의 효율성 향상에 기여한다는 인식을 확산시킬 것으로 기대된다.

• 디지털산업정보학회논문지
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• 제8권2호
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• pp.199-211
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• 2012

There have been studies to evaluate valuation of firms by using patents in various ways. Also, the theory that value of patents helps enterprise's growth is valid in economics. However, when evaluating the value of the company, through the patent evaluation has not been used. Because of previous studies researched relation between patents and firms only at certain points. To solve this problem, this study intends to analyze lag between patent and profitability of the firms. In this study, we classified top 100 software firms in the United States through PBR, PER and value of intangible assets by using cluster analysis. And we applied Almon's distributed lag model to each cluster to find out lag between patent and profitability of the firms. As a result, in the cluster of more valuable companies, patents have an effect on profitability of the firms at regular lags. This study indicates that the patents are an important indicator to assess companies.

• 한국통신학회논문지
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• 제26권7A호
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• pp.1275-1283
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• 2001

The purpose of this paper is to test whether prices of mobile communication service reflect their varying degrees of call quality, controlling for other service attributes. As, in fact, service is intangible goods difficult to measure its value, this paper makes use of econometric model, hedonic price analysis. Hedonic price analysis, has ever been applied in public or environmental economics, is employed and produces estimates of the prices (or the contributions toward the total price) for each characteristic. This paper applied hedonic technique to the value measurement of a service property for the use of Korean mobile communication. This paper uses actual transaction prices of mobile communication service to determine whether or not the market functions in pricing call quality of mobile communication service. Finally, this show that the willingness to pay of consumer increases as call quality increases and so market makes prices on call qualities. Thus, major concern in this paper is about value measurement o service quality, and also suggest of the possibility to determine call quality value (or price) of mobile communication service.

• Journal of Preventive Medicine and Public Health
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• 제22권4호
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• pp.528-541
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• 1989

The purpose of this study was to identify and measure the economic costs and benefits due to smoking in Korea. Cigarette smoking is a major cause of morbidity and mortality. In addition to the health risks of smoking, there are important economic consequences. A complete assessment of the economics of smoking requires evaluation of various health, economic, and intangible parameters, including benefits as well as costs of both the production and consumption of tobacco. In this article we focus on costs resulting from the health effects of smoking (expenditures for medical care and the value of productive output lost to morbidity, and premature mortality among smokers), since economic benefits from tobacco industry is offset by expenditures for purchasing tobacco. Two distinct methodologies will be applied to measure the economic costs of smoking cigarette, the human capital and willingness-to-pay approaches. This article used the former method. In 1985, total economic losses due to smoking was estimated as 505.7 billion won, which was composed of morbidity losses 64.9 billion won mortality losses 429.1 billion won and indirect costs 11.7 billion won.

• 융합경영연구
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• 제7권3호
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• pp.1-12
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• 2019

Purpose - This study aims to investigate the major capabilities of airline cabin crew to improve the performance of the organization by identifying how they are affected by turnover and customer orientation. Research, design, data, and methodology -The survey participants were limited to all airline cabin crew members in Korea to look at the component measurement items. To verify the validity of the questionnaire, the final questionnaire for this survey was prepared by modifying and supplementing the questionnaire by analyzing factors and validating the questionnaire through reliability verification Results - The analysis on the impact of personal capacity of the airline cabin crew on turnover revealed that some factors had an effect of the positive and the personal capacity of the airline cabin crew has a statistically positive effect on the customer orientation relationship, which is a sub-factor of the cabin crew Conclusions -The capacity of the cabin crew of the airline was defined and the components were established as technical capacity, knowledge capacity and expertise capacity. It was found that the intangible performance of the individual capabilities and customer orientation were very closely related. Airline cabin crew have verified the importance of good talent selection and capacity development training, which are essential requirements for securing the airline's competitiveness.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.797-808
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• 2021

This study examines the interaction between internal auditors' personality traits and the internal audit function effectiveness. It also investigates the effect of such interacted variables on financial reporting quality. This study employed a questionnaire survey to collect data from 193 internal auditors of Jordanian companies listed on the Amman Stock Exchange. The study model is validated and tested using the partial least squares structural equation modelling. The results reveal that all the examined personality traits of internal auditors significantly impact internal audit function effectiveness except for the extraversion trait. The results also show that personality traits have indirect effects on financial reporting quality via internal audit function effectiveness. These results suggest that internal auditors with high scores on openness to experience, emotional stability, and conscientiousness traits can be among the most significant contributors to the internal audit function effectiveness. The results also suggest that internal auditors' personality traits can be regarded as an internal audit function intangible resource that enhances effectiveness. The study's findings might be of interest to many different parties interested in enhancing internal audit function effectiveness and boosting the financial reporting quality, such as external and internal auditors, auditees, human resource departments, and Chief Internal Audit Executives.

• 융합경영연구
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• 제6권2호
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• pp.1-4
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• 2018

Purpose - This research, based on the successful experience of Korea, especially of Korea government, which, though promulgating laws and making policies, plays an rather pivotal role in Korea cultural industry development process, in developing cultural industry, explores possibly successful path and pattern that is suitable for China cultural industry. Research design, data, and Methodology - The study conducted a survey on Korea's 2000-2011 year data. After empirically analyzing the data, we believe that cultural industry in Korea and China will maintain its growth momentum. Results - This study shows that China and Korea are both belong to the only cultural circle of Confucianism and Chinese character, therefore, to research the successful experience of Korea government in cultural industry development will do much good to better promoting the optimal development of China cultural industry. China can encourage private flow to take on enterprises. In terms of financing, diversification can be achieved, by the means of cash, land, intangible assets, technology, stock, bond, cultural lottery etc. Conclusions - Besides, to better the degree of the internationalization of the allocation of the cultural resources, China government can, under the condition that Chinese laws permit, encourage foreign capital to invest in Chinese cultural industry field.

• 융합경영연구
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• 제4권2호
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• pp.1-19
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• 2016

The purpose of this study was to examine the issues involved in offering superior customer experience on fashion retail stores in Brazil. The approach used to access CEM (Customer Experience Management) issues was a special questionnaire with 23 questions, through a research with managers of three important brazilian fashion retail chains (focused on class A clients). Some statistical techniques were used for data processing. It was possible to analyze the aspects that impact on the customer experience and their relevance. it was possible to realize that CEM is effective in increasing productivity and, so, it can be used as a guideline matrix management in decision making to promote superior customer experiences. The classical management is usually conservative and avoids to deal with strategies that do not necessarily involve numbers. Dealing with intangible and so subtle experience is unusual and a huge challenge, but sometimes it is necessary to look beyond the obvious and accessible statistics. If CEM is a strategy to focus on operations and processes of a business around the customers experiences with the company, it is essential to structure it and find out its effectiveness.

• 융합경영연구
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• 제4권4호
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• pp.1-16
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• 2016

In today's knowledge-based economy, measurement and disclosure (M&D) of intellectual capital (IC) are crucial for enhancing business performance and competitiveness. In the global world, M&D of IC are useful means to keep investors well-informed and reduce information asymmetry. At present, very few leading corporations in India have disclosed IC information on a 'voluntary' basis. Traditional accounting practices, therefore, will need to assimilate innovations that seek to meaningfully represent the 'true-value' of the intangible assets of the company. This is an exploratory study of IC M&D by 8 Indian companies over 5-year period, using 'content' analysis and market-value-added (MVA) as research methodologies. The annual reports of companies were collected from their respective websites. As part of present study, various statistical techniques have been used to analyze the data. The findings show that the sample companies, on an average, reported a positive value of IC, along with wide-disparity, low-level of ICD. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. Finally, we recommend to "the international accounting bodies, to take the lead by establishing a harmonized ICD standard, and provide guidance to the big listed-companies for proper measurement and disclosure of IC, both for internal and external users."

• 문화기술의 융합
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• 제5권4호
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• pp.329-337
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• 2019

이야기 구연 현장에서 전달되는 이야기들은 세련되고 정제된 것들 보다는, 왜곡되고 변질된 채 전승되는 이야기들이 더 많다. 거기다가 구연자의 엉뚱한 해석까지를 텍스트 범주에 포함한다면 문제는 더 복잡해진다. 구연 설화의 경우에는 이야기를 연행하는 구연자의 세계관과 이야기 내용이 불일치하는 경우가 흔히 발생하게 되는데, 이 글은 그 동안 우리가 설화를 읽으면서 지나치고 말았던 부분들을 행동경제학적 관점에서 점검함으로써 설화 읽기 내지는 해석에 새로운 관점을 제기한다. 모든 인간의 합리성이란 제한된 합리성일 수밖에 없다. 제한된 합리성으로 인해 인간은 최선의 선택을 하지 못하고 자신이 충분하다고 생각하는 만족할 만한 수준에서 사고를 멈추고 단순한 모형이나 대략적인 추측에 의존하여 의사결정을 하게 된다. 이 단 순화되는 의사결정 과정에 작용하는 것이 바로 휴리스틱(Heuristic)이다. 휴리스틱은 기존 경험이나 특정 정보만을 이용하기 때문에 의사결정이나 행동에 편향(Bias)이 생기게 된다. 구비문학은 언어 대중의 어림짐작과 사고의 편향성에 기반을 두고 전승되어 온 특징이 있기에, 행동경제학의 휴리스틱과 구비문학을 관련시킬 여지는 충분하다. 이 글은 대중의 사고유형과 행동양식에 대한 행동경제학의 관점을 원용하여, 개인과 대중의 기억을 바탕으로 구연되는 이야기에 대해 휴리스틱의 관점에서 논의했다. 휴리스틱은 화자의 실수, 이야기의 착종, 청중의 반응 등 이야기 구연에서 자주 포착되었지만 본격적으로 논의하기 어려웠던 유의미한 사항들을 어떤 방식으로 다룰 수 있는지도 내포하고 있음을 알 수 있었다.