• 한국콘텐츠학회논문지
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• 제14권7호
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• pp.427-434
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• 2014

본 연구의 목적은 국제회계기준을 도입함에 있어 상이한 도입과정을 보인 한국과 중국을 대상으로 하여 국제회계기준의 도입효과를 비교분석하는 것이다. 한국은 2011년부터 일시에 국제회계기준을 도입하였으나, 중국은 2007년부터 국제회계기준의 적용범위를 순차적으로 확대하고 자국의 회계기준과 일치시키기 위한 개정작업을 지속하는 등 점진적인 도입양상을 보였다. 이처럼 양국의 국제회계기준 수용과정 상의차이는 양국의 회계기준 변경 효과 측면에서도 차이를 발생시킬 것으로 기대하였으며 본 연구의 실증분석 결과는 다음과 같다. 첫째, 한국의 경우 토빈의 Q값이 국제회계기준 도입이전 기간에 비해 도입이후 기간에 통계적으로 유의하게 증대되는 것으로 확인되었다. 둘째, 중국의 경우 토빈의 Q값이 전반적으로 증대되는 추세에 있는 것으로 나타났으나 국제회계기준을 전후하여 유의한 차이는 확인되지 않았다. 본 연구는 국제회계기준의 도입효과를 검증함에 있어 국가별 도입과정의 이해가 중요함을 밝혔다는 점에서 의의가 있다.

• 한국경영과학회지
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• 제36권4호
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• pp.43-61
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• 2011

We first develop a value ecosystem framework to model the SDP(Service Delivery Process) of web services. Since the web service has been evolving from the basic web architecture (e.g., traditional world wide web) to a prosuming platform based on virtualization technologies, the proposed framework of the value ecosystem focuses on capturing the key characteristics of SDP in each type of web services. Even though they share the basic elements such as PP(Platform Provider), CA(Customization Agency) and user group, the SDP in the traditional web services (so-called Web1.0 in this paper) is quite different from the most recent one (so-called Web2.0). In our value ecosystem, users are uniformly distributed over (0, ${\Delta}$), where ${\Delta}$��represents the variety level of users' preference on the web service level. PP and CA provide a standard level of web service(s) and prosuming service package, respectively. CA in Web1.0 presents a standard customization package($s_a$) at flat rate c, whereas PP and CA collaborate and provide customization service with a usage-based scheme. We employ a multi-stage game model to analyze and compare the SDPs in Web1.0 and Web2.0. Our findings through analysis and numerical simulations are as follows. First, the user group is consecutively segmented, and the pattern of the segmentations varies across Web1.0 and Web2.0. The standardized service level s (from PP) is higher in Web1.0, whereas the amount of information created in the value ecosystem is bigger in Web2.0. This indicates the role of CA would be increasingly critical in Web2.0: in particular, for fulfilling the needs of prosuming and service customization.

• 한국의류학회지
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• 제24권5호
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• pp.652-662
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• 2000

Most of established study about consumer behavior was directly connected abstract value with concrete purchase behavior, nevertheless several recognizable process is intervened between abstract concept and concept behavior. Of course researchers suggest hierarchical causality through means-end chain model. However empirical study is insufficient. And it's not certain whether the consumer's personal value affects actual evaluation about product attributes. Thus the purpose of this paper was to explore hierarchical causality of personal value, benefits sought and clothing product attributes and to suggest an alternative approach method. For the empircial study the data sets were collected through 150 female consumers living in Pusan and SAS and LISREL VIII were used for statistical analysis. As the result, hierarchical causality suggested by means-end chain model was positively substantiated. That is, benefits sought is differentiated according to personal value, and actual product attributes are indirectly influenced by personal value through benefits sought. Benefits sought are found to be key mediating variables.

• 아태비즈니스연구
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• 제14권1호
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• pp.327-340
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• 2023

Purpose - The purpose of this study is to examine the information effect of securities firm's net operating capital, securities firm's regulatory purposes capital, by analyzing the value relevance of net operating capital. Design/methodology/approach - This study was empirically analyzed using samples of domestic listed securities firms in the past 12 years, and multiple regression analysis and Vuong (1989) test were used together as specific research methods. Findings - First, it was found that the net operating capital of securities firms has an incremental value relevance that is added to basic accounting information (equity book value, profit or loss information). Second, after classifying equity capital on the books into net operating capital and the rest of equity capital, the value relevance of net operating capital was significantly higher than that of other equity capital. Research implications or Originality - The results of this study indicate that the level of regulatory capital in the securities industry can be used in the process of evaluating firm value in the capital market, and it is significant in that capital market evaluation can be stratified according to regulatory purposes.

• 산경연구논집
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• 제11권10호
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• pp.17-25
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• 2020

Purpose: The purpose of this study is to narrow the target down to college students representing single-person households to identify the main attributes of their choice of Home Meal Replacement(HMR) and to look at the impact on satisfaction and repurchase intentions. Research design, data and methodology: An online survey was conducted for consumers who purchased HMR products at least once and a total of 264 questionnaires were used for demonstration analysis. The collected data have verified for validity and reliability between measurement variables through exploratory factor analysis and reliability analysis. Results: As a result, curiosity, economy, safety, and brand, which are HMR selection attributes that university students' value, have a significant impact on satisfaction, and satisfaction has a significant impact on the intention of repurchase, a variable of behavior. In addition, the adjustment effect of health value pursuit was significant only in safety attributes. Conclusions: This study divided the target group to examine what the HMR selection attributes of single-person college students are, the main consumer of HMR, and how selective attributes affect satisfaction and willingness to repurchase. In the process, we wanted to find out if there was a moderating effect on the health-oriented values in the dietary lifestyle.

• 시스템엔지니어링학술지
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• 제9권1호
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• pp.65-84
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• 2013

This paper introduces a systems engineering approach to reliability centered maintenance to address some of the weaknesses. Reliability centered maintenance is a systematic, disciplined process that produces an efficient equipment management strategy to reduce the probability of failure [1]. The study identifies the need for RCM, requirements analysis, design for RCM implementation. Value modeling is used to evaluate the value measures of RCM. The system boundary for the study has been selected as containment spray pump and its motor drive. Failure Mode and Criticality Effects analysis is applied to evaluate the failure modes while the logic tree diagram used to determine the optimum maintenance strategy. It is concluded that condition based maintenance tasks should be enhanced to reduce component degradation and thus improve reliability and availability of the component. It is recommended to apply time directed tasks to age related failures and failure finding tasks to hidden failures.

• 경영과학
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• 제31권1호
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• pp.27-40
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• 2014

Tour products have been recognized as a perishable asset. For tour operation companies (TOCs), improving profitability is a core decision problem for their business. Since package tour products, typical products of TOCs, are perishable after the tour was departed, TOCs have been tried to increase their sales before the departure date with various marketing strategies including price discounts. The pricing problem for perishable assets have been studied in Revenue Management for a long time. However, it is hard to find a research on pricing decisions for tour products. In this paper, we focus on a pricing problem for tour products. In particular, we will consider the pricing scheme with customer preference values on purchasing conditions. With conjoint analysis, we can use the part-worth value as a preference value for each level of purchasing conditions. To construct various discount prices, we use an enumeration method and suggest a mathematical optimization model. With experimental analysis for a sample tour package, we will show that our pricing process is very helpful for designing customer-oriented pricing decision.

• 한국정보시스템학회지:정보시스템연구
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• 제20권3호
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• pp.63-79
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• 2011

Deducting the risk level of infrastructure and buildings based on past human disaster risk cases and implementing prevention measures are important activities for disaster prevention. The object of this study is to measure the confidence to proceed quantitative analysis of various disaster risk cases through text mining methodology. Indeed, by examining confidence calculation process and method, this study suggests also a basic quantitative framework. The framework to measure the confidence is composed into four stages. First step describes correlation by categorizing basic elements based on human disaster ontology. Secondly, terms and cases of Term-Document Matrix will be created and the frequency of certain cases and terms will be quantified, the correlation value will be added to the missing values. In the third stage, association rules will be created according to the basic elements of human disaster risk cases. Lastly, the confidence value of disaster risk cases will be measured through association rules. This kind of confidence value will become a key element when deciding a risk level of a new disaster risk, followed up by preventive measures. Through collection of human disaster risk cases related to road infrastructure, this study will demonstrate a case where the four steps of the quantitative framework and process had been actually used for verification.

• 한국기계가공학회지
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• 제6권3호
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• pp.85-91
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• 2007

This study was carried out to minimize the lifting force of a two hinge type stand mechanism. This unit is designed for the display devices in order to enhance the ergonomics for effective height adjustment and maintenance at any preferred position. The unit will be very useful for the mechanism fabricated with a coil spring and disc springs as a torque generator. The maximum and the minimum torque value should be calculated initially for the smooth lift. And the reasonable torque distribution is necessary to prevent any auto lift and auto dropping at any position because the torque generated by coil spring is more sensitive than disc spring in tilting the position. Therefore, the analysis of the coil spring is requisite to issue the specific torque value depending on the distorted angle with securing reliability of a long time storage condition. After the theoretical torque value was calculated, the evaluation was carried out by making a proto-type sample, then distorted angle was updated by experiment. The result of this study can readily be applied to various units for the optimization of the smooth lift.

• 유통과학연구
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• 제11권9호
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• pp.17-24
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• 2013

Purpose - The objective of the paper is to describe the relationship between consumer perceptions and attitudes of complaints against the behavior of their complaint. Research design, data, methodology - The study explore the process of complain intention which mediated by perceptual process and attitudinal behavior. Structural equation modeling used in this study is aim to describe the relationship simultaneously. The two samples failure (high vs. low level services) will be compared using analysis of variance. Results - The study found that the higher the alienation, the lower the perceived value of consumer complaint and the higher likelihood of successful perceived consumer complaint. The study also found the more positive the prior complaint experience, the more positive attitude toward complaining, the higher the perceived value of complaint and the higher the likelihood of successful perceived complaint. Furthermore, the perceived value of customer's complaint affect positive intention and perceived consumer likelihood of successful complaint increases intention complaint. Conclusions - The findings of this study show that the effect of a number of personal antecedents such as alienation; prior complaint experience and controllability will vary toward the complaint intention. Furthermore, the attitudinal and perceptual factors play a partial mediation role for that relationship.