• Journal of Digital Convergence
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• v.16 no.12
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• pp.163-173
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• 2018

This study examined the difference between the information asymmetry in pre- and post K-IFRS adoption used each samples. Efficient market assumption suggests that capital markets already have recognized real value of PP&E and applied those values for estimating the item, in which case PP&E revaluation is not additional information in the capital market but simply an activity to makes costs. This study examined whether the information asymmetry had reduced significantly after adopting K-IFRS or not, verified each period samples those are pre- and post-adopting the asset revaluation since it could have been adopted in advance from 2008. As study results, I confirmed PP&E revaluation affected to reduce the information asymmetry in pre- adopting K-IFRS, but not in post- adopting K-IFRS. These results could be one of proofs which are supported that capital market have been judging PP&E revaluation as the window dressing.

• Journal of Digital Convergence
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• v.16 no.11
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• pp.267-274
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• 2018

This study examines the effect of managerial ability on managers' opportunistic reporting discretion in recognizing the goodwill impairment losses after the adoption of K-IFRS. Cross-sectional regression results show that goodwill impairment losses are not recognized timely at the time of the goodwill impairment symptom, but rather managers make bad use of goodwill impairment losses as tools of income smoothing and big-bath. Managerial ability is not directly related to the recognition of goodwill impairment losses, but firms with more able managers recognize timely goodwill impairment losses when the symptom of goodwill impairment exists, and they use less income smoothing when the firms' expected pre-impairment earnings are abnormally high. This study is the first research to consider the relationship between managerial ability and manager' earnings management in goodwill impairment accounting.

• The Journal of Information Systems
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• v.28 no.2
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• pp.25-52
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• 2019

Purpose Despite the recent increase in the use of selection tools using artificial intelligence (AI), far less is known about the effectiveness of them in recruitment and selection research. Design/methodology/approach This paper tests the impact of AI-based initial screening and interview on intentions to apply. We also examine the moderating role of individual difference (i.e., reliability on technology) in the relationship. Findings Using policy-capturing with undergraduate students at a large university in South Korea, this study showed that AI-based interview has a negative effect on intentions to apply, where AI-based initial screening has no effect. These results suggest that applicants may have a negative feeling of AI-based interview, but they may not AI-based initial screening. In other words, AI-based interview can reduce application rates, but AI-based screening not. Results also indicated that the relationship between AI-based initial screening and intentions to apply is moderated by the level of applicant's reliability on technology. Specifically, respondents with high levels of reliability are more likely than those with low levels of reliability to apply for firms using AI-based initial screening. However, the moderating role of reliability was not significant in the relationship between the AI interview and the applying intention. Employing uncertainty reduction theory, this study indicated that the relationship between AI-based selection tools and intentions to apply is dynamic, suggesting that organizations should carefully manage their AI-based selection techniques throughout the recruitment and selection process.

• Korean Medical Education Review
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• v.21 no.3
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• pp.143-149
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• 2019

In 2018, The Ministry of Health and Welfare announced its first comprehensive plan for patient safety, which included the imperative to develop a patient safety curriculum for students studying to become health professionals. The aim of this study is to assess current patient safety education and points of consideration for introducing new curriculum. An online survey was used to understand the status of patient safety education in medical schools, and key informant interviews and focus group interviews were used to collect qualitative data on the experience of patient safety education. The results of the online survey from 16 out of 40 medical schools (40% response rate) and the qualitative data analysis were integrated and analyzed. Twelve schools (75%) had established courses related to patient safety. The qualitative responses suggest that patient safety education is appropriate both before and after clinical training through a variety of educational methods, and that the topics should be linked with clinical training. The challenge of securing lecture time to address patient safety was mentioned as a realistic obstacle. When patient safety education is integrated in future curriculum, it is necessary to consider it as a priority. Moreover, in the early stages of introducing patient safety education, a step-by-step, policy-based approach is required for seamless adoption and settlement.

• Journal of Digital Convergence
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• v.18 no.12
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• pp.205-216
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• 2020

In this study, a research model is constructed based on the theory of technology adoption. Independent constructs are largely grouped into two: (1) virtual bank characteristics (responsiveness, ease of use, economic benefits, and security), and (2) individual characteristics (innovativeness, self-efficacy and Internet experience). On the dependent side, user satisfaction is posited to influence the loyalty via intention to continuous use. PLS analysis of 194 data points collected revealed that economic benefits, security, innovativeness, and Internet experiences are significantly and positively associated with user satisfaction, intention to continuous use and loyalty. Paths among satisfaction and intention towards the loyalty are also validated. Details of results are discussed with practical and academic implications.

• Journal of Korea Society of Digital Industry and Information Management
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• v.17 no.1
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• pp.57-73
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• 2021

The purpose of this study is to analyze the diffusion period and productivity of smartwork in an organization. Firms are increasingly interested in smartwork for non contact work and working from home because of the corona 19. The smartwork is a new technology that changes face-to-face work in an organization. It helps the work of individuals and organizations regardless of time and place. The theoretical background describes the complexity, system thinking, diffusion theory, smart work, organizational resistance, and productivity. This study analyzes the diffusion period and productivity of smart work through business simulation techniques. A simulation study progresses four stages. There are problem definition, hypothesis establishment and causal loop diagram, model construction and verification, and policy evaluation. The simulation models contain an individual's resistance variables organizational investment and leadership variables related to the operation of smartwork. The organizational investment variables include organizational culture, legal system, implement systems and technology investment. The individual resistance variables include cognitive, attitude, structure and technological resistance. The leadership includes leadership interest variables and performance linkage variables. The simulation executed the changes of a people number adopting smart work and the organizational productivity monthly. As a result of the simulation, many organization members have accepted the smart work innovation after 20 months. The organizational productivity through smart work showed very high value after 16 months. In scenario analysis, the individuals' awareness and attitude resistance showed very important variables to productivity and a personal change of smart work adoption. Meanwhile, The organizational investment showed that the high driving-force increased not productivity and the low driving-force showed decreased low productivity. Also, leadership variables showed a powerful driver for changing smart work productivity. The implication of the study has suggested extending complexity, diffusion theory and organization resistance theory based on simulation methods.

• Journal of Digital Convergence
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• v.20 no.4
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• pp.225-234
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• 2022

Voice commerce has emerged as a key channel for consumer searches and purchases. This study examines the continuance use intention of voice commerce, applying value-based adoption model. An online survey was conducted with 470 consumers who has experienced with voice commerce. As participants were who buys and purchases goods; or a user who uses food delivery service in voice commerce context. This study used SPSS 23.0 and Amos 23.0 for descriptive analysis, correlation analysis, confirmatory factor analysis, and structul equation modeling analysis. These reaults are as follows. First, usefuleness and response accuracy were significantly influenced the perceived value of voice commerce. Second, functional risk was significantly influenced the the perceived value of voice commerce. Third, perceived value was significantly influenced the continuance use intention of voice commerce. These results enhance understanding of voice commerce users and provide insight into the service provider of voice commerce.

• Journal of Digital Convergence
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• v.20 no.2
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• pp.251-260
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• 2022

Despite the development of technology and the increase in the spread of smart speakers, user satisfaction keeps decreasing due to conversational errors. This study aims to examine the effect of the self-repair strategy on user experience in the context of conversational agents of smart speakers. Scenarios were designed based on error situations, and participants were divided into two groups by task criticality. The results revealed that the agent's self-repair strategy has a negative effect on trust and perceived ease of use compared with performance without error. It also influenced adoption intention through interaction with task criticality. This study is significant in that it empirically investigated the effects of the self-repair strategy and the user experience factors related to the actual acceptance of the self-repair strategy.

• Journal of Digital Convergence
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• v.20 no.5
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• pp.813-817
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• 2022

The purpose of the study was to suggest how and what human rights education goes with civil democracy education. Analysis of civil democracy education contents in the 2022 revised general education curriculum draft and that of the 2030 OECD Education project have been performed to find out what contents are necessarily included. Results are as follows: Firstly, human rights education needs to be adopted as an independent subject to be delivered with detailed and organized information. Secondly, actual experiences in diverse curricular and extracurricular activities need to be provided. Thirdly, a human rights-friendly atmosphere needs to be established to update teachers' perception and upgrade competency regarding human rights education. Lastly, it is expected that these activities facilitate adoption of human rights education curriculum into 2022 general education.

• Asia Marketing Journal
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• v.16 no.3
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• pp.77-100
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• 2014

Many researchers have analyzed the relationship between the financial success patterns of a motion picture and many other factors, such as the production cost, marketing, stars, awards, reviews, genre, and rating. Through these studies, many researchers and investors concluded that big budgets to make a blockbuster movie can serve as an insurance policy to meet their ROI; thus the box office is dominated by blockbuster movies. High-budget blockbuster movies are more likely to receive attention because these movies are more recognizable given their high expenses for production and casting. Therefore, audiences choose blockbusters in an effort to reduce the searching cost and to mitigate the possibility of a regrettable choice. This behavior of consumers, in turn, causes distributors to allocate screens for blockbusters, resulting in "concentration of blockbuster consumption." As such, low-budget films cannot easily become popular due to the lack of distribution. Indeed, low-budget films released on a small number of screens often end up becoming dismal failures. However, there are exceptional examples which are contrary to the general idea in the movie industry that a big budget and showings on a large number of screens can guarantee the success of a movie. Although researchers have attempted to analyze the performances of movies with small budgets, such movies are likely to be regarded as outliers and then be entirely discarded, as they are far from the 'three-sigma' range, especially given that previous research methodologies could not explain the financial success of such unique examples. This study attempts to explain the financial success at the box office of low-budget movies by applying the concept of the tunnel effect in quantum mechanics, as the phenomenon found in the movie industry is similar to a particle's movement in quantum physics. The tunneling effect is a phenomenon by which a particle without enough energy to pass over a potential barrier tunnels through it. Adopting the analogy, this study draws a tunneling probability function and cultural constant to forecast other outliers using the Schrödinger equation. Moreover, the study finds that word-of-mouth creates in the movie industry this phenomenon of finding outliers.