• Title/Summary/Keyword: Knowledge management systems

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Mobile Contents Transformation System Research for Personalization Service (개인화 서비스를 위한 모바일 콘텐츠 변환 시스템 연구)

  • Bae, Jong-Hwan;Cho, Young-Hee;Lee, Jung-Jae;Kim, Nam-Jin
    • Journal of Intelligence and Information Systems
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    • v.17 no.2
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    • pp.119-128
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    • 2011
  • The Sensor technology and portable device capability able to collect recent user information and the information about the surrounding environment haven been highly developed. A user can be made use of various contents and the option is also extending with this technology development. In particular, the initial portable device had simply a call function, but now that has evolved into 'the 4th screen' which including movie, television, PC ability. also, in the past, a portable device to provided only the services of a SMS, in recent years, it provided to interactive video service, and it include technology which providing various contents. Also, it is rising as media which leading the consumption of contents, because it can be used anytime, anywhere. However, the contents available for the nature of user's handheld devices are limited. because it is very difficult for making the contents separately according to various device specification. To find a solution to this problem, the study on one contents from several device has been progressing. The contents conversion technology making use of the profile of device out of this study comes to the force and profile study has been progressing for this. Furthermore, Demand for a user is also increased and the study on the technology collecting, analyzing demands has been making active progress. And what is more, Grasping user's demands by making use of this technology and the study on the technology analyzing, providing contents has been making active progress as well. First of all, there is a method making good use of ZigBee, Bluetooth technology about the sensor for gathering user's information. ZigBee uses low-power digital radio for wireless headphone, wireless communication network, and being utilized for smart energy, automatic home system, wireless communication application and wireless sensor application. Bluetooth, as industry standards of PAN(Personal Area Networks), is being made of use of low power wireless device for the technology supporting data transmission such as drawing file, video file among Bluetooth device. With analyzing the collected information making use of this technology, it utilizes personalized service based on network knowledge developed by ETRI to service contents tailor-made for a user. Now that personalized service builds up network knowledge about user's various environments, the technology provides context friendly service constructed dynamically on the basis of this. The contents to service dynamically like this offer the contents that it converses with utilizing device profile to working well. Therefore, this paper suggests the system as follow. It collects the information, for example of user's sensitivity, context and location by using sensor technology, and generates the profile as a means of collected information as sensor. It collects the user's propensity to the information by user's input and event and generates profile in the same way besides the gathered information by sensor. Device transmits a generated profile and the profile about a device specification to proxy server. And proxy server transmits a profile to each profile management server. It analyzes profile in proxy server so that it selects the contents user demand and requests in contents server. Contents server receives a profile of user portable device from device profile server and converses the contents by using this. Original source code of contents convert into XML code using the device profile and XML code convert into source code available in user portable device. Thus, contents conversion process is terminated and user friendly system is completed as the user transmits optimal contents for user portable device.

An Empirical Study on the Influencing Factors for Big Data Intented Adoption: Focusing on the Strategic Value Recognition and TOE Framework (빅데이터 도입의도에 미치는 영향요인에 관한 연구: 전략적 가치인식과 TOE(Technology Organizational Environment) Framework을 중심으로)

  • Ka, Hoi-Kwang;Kim, Jin-soo
    • Asia pacific journal of information systems
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    • v.24 no.4
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    • pp.443-472
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    • 2014
  • To survive in the global competitive environment, enterprise should be able to solve various problems and find the optimal solution effectively. The big-data is being perceived as a tool for solving enterprise problems effectively and improve competitiveness with its' various problem solving and advanced predictive capabilities. Due to its remarkable performance, the implementation of big data systems has been increased through many enterprises around the world. Currently the big-data is called the 'crude oil' of the 21st century and is expected to provide competitive superiority. The reason why the big data is in the limelight is because while the conventional IT technology has been falling behind much in its possibility level, the big data has gone beyond the technological possibility and has the advantage of being utilized to create new values such as business optimization and new business creation through analysis of big data. Since the big data has been introduced too hastily without considering the strategic value deduction and achievement obtained through the big data, however, there are difficulties in the strategic value deduction and data utilization that can be gained through big data. According to the survey result of 1,800 IT professionals from 18 countries world wide, the percentage of the corporation where the big data is being utilized well was only 28%, and many of them responded that they are having difficulties in strategic value deduction and operation through big data. The strategic value should be deducted and environment phases like corporate internal and external related regulations and systems should be considered in order to introduce big data, but these factors were not well being reflected. The cause of the failure turned out to be that the big data was introduced by way of the IT trend and surrounding environment, but it was introduced hastily in the situation where the introduction condition was not well arranged. The strategic value which can be obtained through big data should be clearly comprehended and systematic environment analysis is very important about applicability in order to introduce successful big data, but since the corporations are considering only partial achievements and technological phases that can be obtained through big data, the successful introduction is not being made. Previous study shows that most of big data researches are focused on big data concept, cases, and practical suggestions without empirical study. The purpose of this study is provide the theoretically and practically useful implementation framework and strategies of big data systems with conducting comprehensive literature review, finding influencing factors for successful big data systems implementation, and analysing empirical models. To do this, the elements which can affect the introduction intention of big data were deducted by reviewing the information system's successful factors, strategic value perception factors, considering factors for the information system introduction environment and big data related literature in order to comprehend the effect factors when the corporations introduce big data and structured questionnaire was developed. After that, the questionnaire and the statistical analysis were performed with the people in charge of the big data inside the corporations as objects. According to the statistical analysis, it was shown that the strategic value perception factor and the inside-industry environmental factors affected positively the introduction intention of big data. The theoretical, practical and political implications deducted from the study result is as follows. The frist theoretical implication is that this study has proposed theoretically effect factors which affect the introduction intention of big data by reviewing the strategic value perception and environmental factors and big data related precedent studies and proposed the variables and measurement items which were analyzed empirically and verified. This study has meaning in that it has measured the influence of each variable on the introduction intention by verifying the relationship between the independent variables and the dependent variables through structural equation model. Second, this study has defined the independent variable(strategic value perception, environment), dependent variable(introduction intention) and regulatory variable(type of business and corporate size) about big data introduction intention and has arranged theoretical base in studying big data related field empirically afterwards by developing measurement items which has obtained credibility and validity. Third, by verifying the strategic value perception factors and the significance about environmental factors proposed in the conventional precedent studies, this study will be able to give aid to the afterwards empirical study about effect factors on big data introduction. The operational implications are as follows. First, this study has arranged the empirical study base about big data field by investigating the cause and effect relationship about the influence of the strategic value perception factor and environmental factor on the introduction intention and proposing the measurement items which has obtained the justice, credibility and validity etc. Second, this study has proposed the study result that the strategic value perception factor affects positively the big data introduction intention and it has meaning in that the importance of the strategic value perception has been presented. Third, the study has proposed that the corporation which introduces big data should consider the big data introduction through precise analysis about industry's internal environment. Fourth, this study has proposed the point that the size and type of business of the corresponding corporation should be considered in introducing the big data by presenting the difference of the effect factors of big data introduction depending on the size and type of business of the corporation. The political implications are as follows. First, variety of utilization of big data is needed. The strategic value that big data has can be accessed in various ways in the product, service field, productivity field, decision making field etc and can be utilized in all the business fields based on that, but the parts that main domestic corporations are considering are limited to some parts of the products and service fields. Accordingly, in introducing big data, reviewing the phase about utilization in detail and design the big data system in a form which can maximize the utilization rate will be necessary. Second, the study is proposing the burden of the cost of the system introduction, difficulty in utilization in the system and lack of credibility in the supply corporations etc in the big data introduction phase by corporations. Since the world IT corporations are predominating the big data market, the big data introduction of domestic corporations can not but to be dependent on the foreign corporations. When considering that fact, that our country does not have global IT corporations even though it is world powerful IT country, the big data can be thought to be the chance to rear world level corporations. Accordingly, the government shall need to rear star corporations through active political support. Third, the corporations' internal and external professional manpower for the big data introduction and operation lacks. Big data is a system where how valuable data can be deducted utilizing data is more important than the system construction itself. For this, talent who are equipped with academic knowledge and experience in various fields like IT, statistics, strategy and management etc and manpower training should be implemented through systematic education for these talents. This study has arranged theoretical base for empirical studies about big data related fields by comprehending the main variables which affect the big data introduction intention and verifying them and is expected to be able to propose useful guidelines for the corporations and policy developers who are considering big data implementationby analyzing empirically that theoretical base.

A Study on the Effect of Booth Recommendation System on Exhibition Visitors Unplanned Visit Behavior (전시장 참관객의 계획되지 않은 방문행동에 있어서 부스추천시스템의 영향에 대한 연구)

  • Chung, Nam-Ho;Kim, Jae-Kyung
    • Journal of Intelligence and Information Systems
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    • v.17 no.4
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    • pp.175-191
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    • 2011
  • With the MICE(Meeting, Incentive travel, Convention, Exhibition) industry coming into the spotlight, there has been a growing interest in the domestic exhibition industry. Accordingly, in Korea, various studies of the industry are being conducted to enhance exhibition performance as in the United States or Europe. Some studies are focusing particularly on analyzing visiting patterns of exhibition visitors using intelligent information technology in consideration of the variations in effects of watching exhibitions according to the exhibitory environment or technique, thereby understanding visitors and, furthermore, drawing the correlations between exhibiting businesses and improving exhibition performance. However, previous studies related to booth recommendation systems only discussed the accuracy of recommendation in the aspect of a system rather than determining changes in visitors' behavior or perception by recommendation. A booth recommendation system enables visitors to visit unplanned exhibition booths by recommending visitors suitable ones based on information about visitors' visits. Meanwhile, some visitors may be satisfied with their unplanned visits, while others may consider the recommending process to be cumbersome or obstructive to their free observation. In the latter case, the exhibition is likely to produce worse results compared to when visitors are allowed to freely observe the exhibition. Thus, in order to apply a booth recommendation system to exhibition halls, the factors affecting the performance of the system should be generally examined, and the effects of the system on visitors' unplanned visiting behavior should be carefully studied. As such, this study aims to determine the factors that affect the performance of a booth recommendation system by reviewing theories and literature and to examine the effects of visitors' perceived performance of the system on their satisfaction of unplanned behavior and intention to reuse the system. Toward this end, the unplanned behavior theory was adopted as the theoretical framework. Unplanned behavior can be defined as "behavior that is done by consumers without any prearranged plan". Thus far, consumers' unplanned behavior has been studied in various fields. The field of marketing, in particular, has focused on unplanned purchasing among various types of unplanned behavior, which has been often confused with impulsive purchasing. Nevertheless, the two are different from each other; while impulsive purchasing means strong, continuous urges to purchase things, unplanned purchasing is behavior with purchasing decisions that are made inside a store, not before going into one. In other words, all impulsive purchases are unplanned, but not all unplanned purchases are impulsive. Then why do consumers engage in unplanned behavior? Regarding this question, many scholars have made many suggestions, but there has been a consensus that it is because consumers have enough flexibility to change their plans in the middle instead of developing plans thoroughly. In other words, if unplanned behavior costs much, it will be difficult for consumers to change their prearranged plans. In the case of the exhibition hall examined in this study, visitors learn the programs of the hall and plan which booth to visit in advance. This is because it is practically impossible for visitors to visit all of the various booths that an exhibition operates due to their limited time. Therefore, if the booth recommendation system proposed in this study recommends visitors booths that they may like, they can change their plans and visit the recommended booths. Such visiting behavior can be regarded similarly to consumers' visit to a store or tourists' unplanned behavior in a tourist spot and can be understand in the same context as the recent increase in tourism consumers' unplanned behavior influenced by information devices. Thus, the following research model was established. This research model uses visitors' perceived performance of a booth recommendation system as the parameter, and the factors affecting the performance include trust in the system, exhibition visitors' knowledge levels, expected personalization of the system, and the system's threat to freedom. In addition, the causal relation between visitors' satisfaction of their perceived performance of the system and unplanned behavior and their intention to reuse the system was determined. While doing so, trust in the booth recommendation system consisted of 2nd order factors such as competence, benevolence, and integrity, while the other factors consisted of 1st order factors. In order to verify this model, a booth recommendation system was developed to be tested in 2011 DMC Culture Open, and 101 visitors were empirically studied and analyzed. The results are as follows. First, visitors' trust was the most important factor in the booth recommendation system, and the visitors who used the system perceived its performance as a success based on their trust. Second, visitors' knowledge levels also had significant effects on the performance of the system, which indicates that the performance of a recommendation system requires an advance understanding. In other words, visitors with higher levels of understanding of the exhibition hall learned better the usefulness of the booth recommendation system. Third, expected personalization did not have significant effects, which is a different result from previous studies' results. This is presumably because the booth recommendation system used in this study did not provide enough personalized services. Fourth, the recommendation information provided by the booth recommendation system was not considered to threaten or restrict one's freedom, which means it is valuable in terms of usefulness. Lastly, high performance of the booth recommendation system led to visitors' high satisfaction levels of unplanned behavior and intention to reuse the system. To sum up, in order to analyze the effects of a booth recommendation system on visitors' unplanned visits to a booth, empirical data were examined based on the unplanned behavior theory and, accordingly, useful suggestions for the establishment and design of future booth recommendation systems were made. In the future, further examination should be conducted through elaborate survey questions and survey objects.

The Effect of Expert Reviews on Consumer Product Evaluations: A Text Mining Approach (전문가 제품 후기가 소비자 제품 평가에 미치는 영향: 텍스트마이닝 분석을 중심으로)

  • Kang, Taeyoung;Park, Do-Hyung
    • Journal of Intelligence and Information Systems
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    • v.22 no.1
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    • pp.63-82
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    • 2016
  • Individuals gather information online to resolve problems in their daily lives and make various decisions about the purchase of products or services. With the revolutionary development of information technology, Web 2.0 has allowed more people to easily generate and use online reviews such that the volume of information is rapidly increasing, and the usefulness and significance of analyzing the unstructured data have also increased. This paper presents an analysis on the lexical features of expert product reviews to determine their influence on consumers' purchasing decisions. The focus was on how unstructured data can be organized and used in diverse contexts through text mining. In addition, diverse lexical features of expert reviews of contents provided by a third-party review site were extracted and defined. Expert reviews are defined as evaluations by people who have expert knowledge about specific products or services in newspapers or magazines; this type of review is also called a critic review. Consumers who purchased products before the widespread use of the Internet were able to access expert reviews through newspapers or magazines; thus, they were not able to access many of them. Recently, however, major media also now provide online services so that people can more easily and affordably access expert reviews compared to the past. The reason why diverse reviews from experts in several fields are important is that there is an information asymmetry where some information is not shared among consumers and sellers. The information asymmetry can be resolved with information provided by third parties with expertise to consumers. Then, consumers can read expert reviews and make purchasing decisions by considering the abundant information on products or services. Therefore, expert reviews play an important role in consumers' purchasing decisions and the performance of companies across diverse industries. If the influence of qualitative data such as reviews or assessment after the purchase of products can be separately identified from the quantitative data resources, such as the actual quality of products or price, it is possible to identify which aspects of product reviews hamper or promote product sales. Previous studies have focused on the characteristics of the experts themselves, such as the expertise and credibility of sources regarding expert reviews; however, these studies did not suggest the influence of the linguistic features of experts' product reviews on consumers' overall evaluation. However, this study focused on experts' recommendations and evaluations to reveal the lexical features of expert reviews and whether such features influence consumers' overall evaluations and purchasing decisions. Real expert product reviews were analyzed based on the suggested methodology, and five lexical features of expert reviews were ultimately determined. Specifically, the "review depth" (i.e., degree of detail of the expert's product analysis), and "lack of assurance" (i.e., degree of confidence that the expert has in the evaluation) have statistically significant effects on consumers' product evaluations. In contrast, the "positive polarity" (i.e., the degree of positivity of an expert's evaluations) has an insignificant effect, while the "negative polarity" (i.e., the degree of negativity of an expert's evaluations) has a significant negative effect on consumers' product evaluations. Finally, the "social orientation" (i.e., the degree of how many social expressions experts include in their reviews) does not have a significant effect on consumers' product evaluations. In summary, the lexical properties of the product reviews were defined according to each relevant factor. Then, the influence of each linguistic factor of expert reviews on the consumers' final evaluations was tested. In addition, a test was performed on whether each linguistic factor influencing consumers' product evaluations differs depending on the lexical features. The results of these analyses should provide guidelines on how individuals process massive volumes of unstructured data depending on lexical features in various contexts and how companies can use this mechanism from their perspective. This paper provides several theoretical and practical contributions, such as the proposal of a new methodology and its application to real data.

Comparisons of Popularity- and Expert-Based News Recommendations: Similarities and Importance (인기도 기반의 온라인 추천 뉴스 기사와 전문 편집인 기반의 지면 뉴스 기사의 유사성과 중요도 비교)

  • Suh, Kil-Soo;Lee, Seongwon;Suh, Eung-Kyo;Kang, Hyebin;Lee, Seungwon;Lee, Un-Kon
    • Asia pacific journal of information systems
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    • v.24 no.2
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    • pp.191-210
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    • 2014
  • As mobile devices that can be connected to the Internet have spread and networking has become possible whenever/wherever, the Internet has become central in the dissemination and consumption of news. Accordingly, the ways news is gathered, disseminated, and consumed have changed greatly. In the traditional news media such as magazines and newspapers, expert editors determined what events were worthy of deploying their staffs or freelancers to cover and what stories from newswires or other sources would be printed. Furthermore, they determined how these stories would be displayed in their publications in terms of page placement, space allocation, type sizes, photographs, and other graphic elements. In turn, readers-news consumers-judged the importance of news not only by its subject and content, but also through subsidiary information such as its location and how it was displayed. Their judgments reflected their acceptance of an assumption that these expert editors had the knowledge and ability not only to serve as gatekeepers in determining what news was valuable and important but also how to rank its value and importance. As such, news assembled, dispensed, and consumed in this manner can be said to be expert-based recommended news. However, in the era of Internet news, the role of expert editors as gatekeepers has been greatly diminished. Many Internet news sites offer a huge volume of news on diverse topics from many media companies, thereby eliminating in many cases the gatekeeper role of expert editors. One result has been to turn news users from passive receptacles into activists who search for news that reflects their interests or tastes. To solve the problem of an overload of information and enhance the efficiency of news users' searches, Internet news sites have introduced numerous recommendation techniques. Recommendations based on popularity constitute one of the most frequently used of these techniques. This popularity-based approach shows a list of those news items that have been read and shared by many people, based on users' behavior such as clicks, evaluations, and sharing. "most-viewed list," "most-replied list," and "real-time issue" found on news sites belong to this system. Given that collective intelligence serves as the premise of these popularity-based recommendations, popularity-based news recommendations would be considered highly important because stories that have been read and shared by many people are presumably more likely to be better than those preferred by only a few people. However, these recommendations may reflect a popularity bias because stories judged likely to be more popular have been placed where they will be most noticeable. As a result, such stories are more likely to be continuously exposed and included in popularity-based recommended news lists. Popular news stories cannot be said to be necessarily those that are most important to readers. Given that many people use popularity-based recommended news and that the popularity-based recommendation approach greatly affects patterns of news use, a review of whether popularity-based news recommendations actually reflect important news can be said to be an indispensable procedure. Therefore, in this study, popularity-based news recommendations of an Internet news portal was compared with top placements of news in printed newspapers, and news users' judgments of which stories were personally and socially important were analyzed. The study was conducted in two stages. In the first stage, content analyses were used to compare the content of the popularity-based news recommendations of an Internet news site with those of the expert-based news recommendations of printed newspapers. Five days of news stories were collected. "most-viewed list" of the Naver portal site were used as the popularity-based recommendations; the expert-based recommendations were represented by the top pieces of news from five major daily newspapers-the Chosun Ilbo, the JoongAng Ilbo, the Dong-A Daily News, the Hankyoreh Shinmun, and the Kyunghyang Shinmun. In the second stage, along with the news stories collected in the first stage, some Internet news stories and some news stories from printed newspapers that the Internet and the newspapers did not have in common were randomly extracted and used in online questionnaire surveys that asked the importance of these selected news stories. According to our analysis, only 10.81% of the popularity-based news recommendations were similar in content with the expert-based news judgments. Therefore, the content of popularity-based news recommendations appears to be quite different from the content of expert-based recommendations. The differences in importance between these two groups of news stories were analyzed, and the results indicated that whereas the two groups did not differ significantly in their recommendations of stories of personal importance, the expert-based recommendations ranked higher in social importance. This study has importance for theory in its examination of popularity-based news recommendations from the two theoretical viewpoints of collective intelligence and popularity bias and by its use of both qualitative (content analysis) and quantitative methods (questionnaires). It also sheds light on the differences in the role of media channels that fulfill an agenda-setting function and Internet news sites that treat news from the viewpoint of markets.

Practical Study on Learning Effects of University e-Learning (대학 e-러닝 학습효과에 관한 실증연구)

  • Kim, Joon-Ho
    • Information Systems Review
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    • v.12 no.3
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    • pp.19-48
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    • 2010
  • This study focused on characterizing various factors in order for learners to maintain their interests in learning and to maximize learning effects as the top priority purpose of university e-Learning, on the basis of results of conceptual studies on existing e-Learning and practical studies, and then on examining them practically. It also analyzed which factors would have greater influence on learning effects of e-Learning in general. Moreover, in comparison with existing numerous studies which examined only factor such as learning effects of e-Learning, it analyzed such things in detail according to division into three items such as learning satisfaction, learning transfer and learning recommendation. To achieve such purposes of the study, it characterized and set 3 factors such as learning contents, instructional design and user convenience on the assumption that such factors have a significant influence on learning effects of e-Learning. Moreover, the factor of learning contents includes 3 detailed elements, i.e., learning issue and objective, knowledge information, and consistency and propriety, and the factor of instructional design includes 4 detailed elements, i.e., interest and sympathy, interaction, contents presentation and explanatory strategy. Lastly, the factor of user convenience includes 2 detailed elements such as screen configuration, and check-up of contents and teaching schedule. According to analytical results, it showed all 3 factors such as learning contents, instructional design and user convenience have a significant influence on learning effects of e-Learning(i.e., learning satisfaction, learning transfer and learning recommendation). In more detail, it showed the learning issue and objective from the factor of learning contents have the greatest influence on learning satisfaction of e-Learning. Then, it is the most important to set the learning issue and objective with given priority to learners and set the learning objective estimable, in order to raise the learning satisfaction. It showed the contents presentation from the factor of instructional design on the learning transfer. Therefore, it is the most important to structuralize mutual relation and presentation orders to promote learning systematically and to let learners access to such things, for the purpose of raising the learning transfer. Moreover, it showed the interest and sympathy from the factor of instructional design has the greatest influence on the learning recommendation. Thus, it is the most important to promote learners' interests to the maximum using well-timed media, and to give a lecture enough to arouse learners' sympathy.

A Study on Automatic Classification Model of Documents Based on Korean Standard Industrial Classification (한국표준산업분류를 기준으로 한 문서의 자동 분류 모델에 관한 연구)

  • Lee, Jae-Seong;Jun, Seung-Pyo;Yoo, Hyoung Sun
    • Journal of Intelligence and Information Systems
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    • v.24 no.3
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    • pp.221-241
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    • 2018
  • As we enter the knowledge society, the importance of information as a new form of capital is being emphasized. The importance of information classification is also increasing for efficient management of digital information produced exponentially. In this study, we tried to automatically classify and provide tailored information that can help companies decide to make technology commercialization. Therefore, we propose a method to classify information based on Korea Standard Industry Classification (KSIC), which indicates the business characteristics of enterprises. The classification of information or documents has been largely based on machine learning, but there is not enough training data categorized on the basis of KSIC. Therefore, this study applied the method of calculating similarity between documents. Specifically, a method and a model for presenting the most appropriate KSIC code are proposed by collecting explanatory texts of each code of KSIC and calculating the similarity with the classification object document using the vector space model. The IPC data were collected and classified by KSIC. And then verified the methodology by comparing it with the KSIC-IPC concordance table provided by the Korean Intellectual Property Office. As a result of the verification, the highest agreement was obtained when the LT method, which is a kind of TF-IDF calculation formula, was applied. At this time, the degree of match of the first rank matching KSIC was 53% and the cumulative match of the fifth ranking was 76%. Through this, it can be confirmed that KSIC classification of technology, industry, and market information that SMEs need more quantitatively and objectively is possible. In addition, it is considered that the methods and results provided in this study can be used as a basic data to help the qualitative judgment of experts in creating a linkage table between heterogeneous classification systems.

Present Status and Prospect of Valuation for Tangible Fixed Asset in South Korea (유형고정자산 가치평가 현황: 우리나라 사례를 중심으로)

  • Jin-Hyung Cho;Hyun-Seung O;Sae-Jae Lee
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.46 no.1
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    • pp.91-104
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    • 2023
  • The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government's accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.

Effects of On-farm Management System on the Carcass Quality of Market Pigs (양돈장 관리시스템이 출하돈의 도체품질에 미치는 영향)

  • Kim, D.H.;Seo, J.T.
    • Journal of Animal Environmental Science
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    • v.15 no.1
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    • pp.37-50
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    • 2009
  • The purpose of this study was to investigate the effects of on-farm management systems(including the farm size, stocking density of growing-finishing phase, proportion of finisher diet and type of growing-finishing building) and pre-slaughter handling(including the transportation time and loading time) on carcass grade, the incidence of PSE pork, the meat quality score for intra-muscle fat, inter-muscle fat, subcutaneous fat and score for elasticity of market pigs. For this study, 248,787 pigs of 53 different farms were used to establish the pork quality assurance program and to meet the comsumer's need. The results are summarized as follows. 1. The farm size had significant influence on carcass grade, in which showing the higher grade by increasing the farm size. However, the incidence of PSE pork were not significantly differences among the farm size. The meat quality score for intra-muscle fat, inter-muscle fat, subcutaneous fat and score for elasticity of market pigs were not significant influenced by farm size. 2. The stocking density of growing-finishing phase was statistically significant for carcass grade, in which showing the higher grade in mid density group. However, the incidence of PSE pork was higher in high density group. The meat quality score for intra-muscle fat, inter-muscle fat and elasticity of market pigs were greater in mid density groups, but not influenced by stocking density for subcutaneous fat score. 3. The carcass grade and the incidence of PSE pork were not significantly influenced by transportation time. However, transportation time significantly affected the meat quality score, the meat quality score for intra-muscle fat, inter-muscle fat, subcutaneous fat and elasticity of the carcasses were superior in more than 1 hour transportation groups. 4. At any time loading, the carcass grade and PSE incidence were not significantly differences. However, the meat quality score for intra-muscle fat, inter-muscle fat and elasticity of market pigs were superior in before 10 AM groups, but not influenced by loading time for subcutaneous fat score. 5. The proportion of finisher diet had not significant influence on carcass grade, but PSE incidence affected by proportion of finisher diet, 21 percent or more group was higher PSE incidence. The meat quality score for intra-muscle fat and inter-muscle fat of the carcasses were superior in 21 percent or more fed finisher diet groups, but elasticity score of carcass had not influenced by the proportion of finisher diet. 6. The type of growing-finishing building was affected the carcass grade and PSE incidence of the market pigs, carcass grade and PSE incidence were superior in enclosed mechanical ventilation building groups. The meat quality score for intra-muscle fat and inter-muscle fat of the carcasses were not significantly differences by the type of finishing building, but the score of subcutaneous fat and elasticity of carcass were superior in opened natural ventilation building groups. In conclusion, the results of this study suggest that we have more precise on-farm management practice and the knowledge related to pre-slaughter handling skills to reduce the stress and improve the status of welfare of market pigs.

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The Efficiency Analysis of CRM System in the Hotel Industry Using DEA (DEA를 이용한 호텔 관광 서비스 업계의 CRM 도입 효율성 분석)

  • Kim, Tai-Young;Seol, Kyung-Jin;Kwak, Young-Dai
    • Journal of Intelligence and Information Systems
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    • v.17 no.1
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    • pp.91-110
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    • 2011
  • This paper analyzes the cases where the hotels have increased their services and enhanced their work process through IT solutions to cope with computerization globalization. Also the cases have been studies where national hotels use the CRM solution internally to respond effectively to customers requests, increase customer analysis, and build marketing strategies. In particular, this study discusses the introduction of the CRM solutions and CRM sales business and marketing services using a process for utilizing the presumed, CRM by introducing effective DEA(Data Envelopment Analysis). First, the comparison has done regarding the relative efficiency of L Company with the CCR model, then compared L Company's restaurants and facilities' effectiveness through BCC model. L Company reached a conclusion that it is important to precisely create and manage sales data which are the preliminary data for CRM, and for that reason it made it possible to save sales data generated by POS system on each sales performance database. In order to do that, it newly established Oracle POS system and LORIS POS system concerned with restaurants for food and beverage as well as rooms, and made it possible to stably generate and manage sales data and manage. Moreover, it set up a composite database to control comprehensively the results of work processes during a specific period by collecting customer registration information and made it possible to systematically control the information on sales performances. By establishing a system which unifies database and managing it comprehensively, impeccability of data has been greatly enhanced and a problem which generated asymmetric data could be thoroughly solved. Using data accumulated on the comprehensive database, sales data can be analyzed, categorized, classified through data mining engine imbedded in Polaris CRM and the results can be organized on data mart to provide them in the form of CRM application data. By transforming original sales data into forms which are easy to handle and saving them on data mart separately, it enabled acquiring well-organized data with ease when engaging in various marketing operations, holding a morning meeting and working on decision-making. By using summarized data at data mart, it was possible to process marketing operations such as telemarketing, direct mailing, internet marketing service and service product developments for perceived customers; moreover, information on customer perceptions which is one of CRM's end-products could feed back into the comprehensive database. This research was undertaken to find out how effectively CRM has been employed by comparing and analyzing the management performance of each enterprise site and store after introducing CRM to Hotel enterprises using DEA technique. According to the research results, efficiency evaluation for each site was calculated through input and output factors to find out comparative CRM system usage efficiency of L's Company four sites; moreover, with regard to stores, the sizes of workforce and budget application show a huge difference and so does the each store efficiency. Furthermore, by using the DEA technique, it could assess which sites have comparatively high efficiency and which don't by comparing and evaluating hotel enterprises IT project outcomes such as CRM introduction using the CCR model for each site of the related enterprises. By using the BCC model, it could comparatively evaluate the outcome of CRM usage at each store of A site, which is representative of L Company, and as a result, it could figure out which stores maintain high efficiency in using CRM and which don't. It analyzed the cases of CRM introduction at L Company, which is a hotel enterprise, and precisely evaluated them through DEA. L Company analyzed the customer analysis system by introducing CRM and achieved to provide customers identified through client analysis data with one to one tailored services. Moreover, it could come up with a plan to differentiate the service for customers who revisit by assessing customer discernment rate. As tasks to be solved in the future, it is required to do research on the process analysis which can lead to a specific outcome such as increased sales volumes by carrying on test marketing, target marketing using CRM. Furthermore, it is also necessary to do research on efficiency evaluation in accordance with linkages between other IT solutions such as ERP and CRM system.