• Title/Summary/Keyword: Public School

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Accounting Conservatism of Public Firm of KONEX (KONEX 상장기업의 회계 보수성에 관한 연구)

  • Jeong, Jong-gu
    • Journal of the Korea Convergence Society
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    • v.13 no.1
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    • pp.341-348
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    • 2022
  • This study analyzed the accounting conservatism of companies listed on KONEX. The analysis of the existing accounting conservatism presents the analysis results for the KOSPI market or the KOSDAQ market. However, in July 2013, Korea opened a new publicly traded market called KONEX, which has been continuously operated to increase the possibility of SMEs' financing. However, research on KONEX has not been conducted relatively actively, and the current prior research is also focused on earnings management. This study differs from previous studies in that it analyzes accounting conservatism, which is one of the accounting policies. For this purpose, the period from 2014 to 2020 was set as the analysis period, and empirical analysis was conducted using the asymmetric timeliness models, Ball and Shivakumar (2005) and Basu (1997). As a result of the analysis, conditional conservatism was also confirmed in the KONEX market. That is, it was confirmed that the timeliness of the bad news was higher than the good news. Second, no significant difference was found in the results of analyzing whether there is a difference in the conservatism of KONEX companies according to the size of the auditor. In other words, it was confirmed that the size of the auditor in the KONEX market is not a significant variable. This study expanded the existing research in that it analyzed accounting policies targeting the KONEX market.

A Study on the Fraud Detection for Electronic Prepayment using Machine Learning (머신러닝을 이용한 선불전자지급수단의 이상금융거래 탐지 연구)

  • Choi, Byung-Ho;Cho, Nam-Wook
    • The Journal of Society for e-Business Studies
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    • v.27 no.2
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    • pp.65-77
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    • 2022
  • Due to the recent development in electronic financial services, transactions of electronic prepayment are rapidly growing, leading to growing fraud attempts. This paper proposes a methodology that can effectively detect fraud transactions in electronic prepayment by machine learning algorithms, including support vector machines, decision trees, and artificial neural networks. Actual transaction data of electronic prepayment services were collected and preprocessed to extract the most relevant variables from raw data. Two different approaches were explored in the paper. One is a transaction-based approach, and the other is a user ID-based approach. For the transaction-based approach, the first model is primarily based on raw data features, while the second model uses extra features in addition to the first model. The user ID-based approach also used feature engineering to extract and transform the most relevant features. Overall, the user ID-based approach showed a better performance than the transaction-based approach, where the artificial neural networks showed the best performance. The proposed method could be used to reduce the damage caused by financial accidents by detecting and blocking fraud attempts.

The Chronotope of Medical Drama (메디컬 드라마의 크로노토프)

  • Won, Yong-Jin;Lee, Jun-Hyung;Park, Seo-Yeon;Lim, Cho-Yi
    • Journal of Popular Narrative
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    • v.25 no.2
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    • pp.169-216
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    • 2019
  • This study proposes the concept of Bachchin's Chronotope as a tool for analyzing coevolution between the genre of the epic and society. Bachchin says through the concept of chronotope, literary works are on the foundation on which the axs of time and space intersect, and the literary works standsuch intersections are always conversing with social and historical chronotopes and mutually penetrating. Thus, finding and analyzing chronotope in literary works and extended things such as films and dramas reveals how chronotope and chronotope of a society have created specific social realities through a process of resonance. To make analytical use of this concept, we proposed a "cronotope drama analysis method" and concretely analyzed the genre of Korean medical dramas. The naturalized categories of health care, health, and disease are socially constructed entities, and the analysis of public works that has a significant impact on this process of social construction is essential but was underperformed. According to the analysis, the Korean medical drama's "Chronotope" has evolved using "Chronotope of the school" and "Chronotope of the secret chamber". At this time, the genre of Chronotope was expanding spatially and converging in time. In other words, the influence of structures and systems within the genre has grown, and the capacity of individual actors has decreased. This change in chronotope was interpreted as resonating with the social reality of neo-liberalistic spatial expansion and simultaneous production. The neo-liberalistic trend that dominates Korean society has embraced the category of health care and was further influencing the chronotope of drama text. It can also be inferred that the popular understanding of health care produced by the medical drama genre has taken a break in the process of forming a social reality of health care again.

A Study on the ICT Policy Governance in Historical Context (역사적 맥락에서 본 정보통신정책 추진체계 연구)

  • Sung, Wookjoon
    • Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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    • v.7 no.5
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    • pp.861-871
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    • 2017
  • There is a Korean proverb that learns old things and learns new things from it. This study analyzes the change of the policy governance system in the field of information and communication since 2008 and outlines the future directions. The launch of the Korea Communications Commission (KCC), which combines the Ministry of Information and Communication and the Korea Broadcasting Commission in 2008, and the separation of the Korea Communications Commission and Ministry of Science, ICT and Future Planning in 2013, were systematic responses to the policy environment. Recent changes in the ICT environment, such as the advent of the fourth industrial revolution and the intelligence information society, call for an organizational timely response. In the future, it will be very important to set the scope of ICT policy, the establishment of a dedicated organization, the strengthening of the regulatory system, and the role of the government and the market.

A Study on the Role of Policy Broker in the Broadcasting and Telecommunications Convergence Environment (방송통신융합 환경에서 정책중개자의 역할 연구: MediaRep 사례를 중심으로)

  • Sung, Wookjoon
    • Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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    • v.7 no.6
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    • pp.621-634
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    • 2017
  • This study is a study on the requirements, resources, and role of policy broker in the policy process. Particular attention was paid to two requirements of legitimacy (official authority, political support) and professionalism (information and expertise, skilled leadership) as the requirements of policy broker. This study analyzed the process of transforming the actor conflicts surrounding the media rep legislative process into a cooperative relationship by being mediated by a strong influential policy broker. Policy brokers can mediate opinions among participating actors and play a role in coordinating conflicting interests. In the mediarep policy process, the policy brokers were unable to resolve conflicts due to lack of legitimacy and expertise in the first phase (legislative grace period) and the second phase (legislative loophole). However, the legitimacy of the six subcommittees of the National Assembly (the legislative period) and the expertise of the Korea Communications Commission were able to succeed in policy-making by acting as a successful policy brokers through complementary activities.

An Empirical Analysis on the Efficiency of the Projects for Strengthening the Service Business Competitiveness (서비스기업경쟁력강화사업의 효율성에 대한 실증 분석)

  • Kim, Dae Ho;Kim, Dongwook
    • Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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    • v.6 no.5
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    • pp.367-377
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    • 2016
  • The purpose of the projects for strengthening the Service Business Competitiveness, which had been sponsored by the Ministry of Trade, Industry and Energy, and managed by the NIPA, is to support for combining the whole business process of the SMEs with the business model considering the scientific aspects of the services, to enhance the productivity of them and to add the values of their activities. 5 organizations are selected in 2014, and 4 in 2015 as leading organizations for these projects. This study analyzed the efficiency of these projects using DEA. Throughout the analysis of the prior researches, this study used the amount of government-sponsored money as the input variable, and the number of new customer business, the sales revenue, and the number of new employment as the output variables. And the result of this analysis showed that the decision making unit 12, 15, and 21 was efficient. And from this study, we found out two more performance indicators such as, the number of new employment and the amount of sales revenue, besides the number of new customer businesses.

How Design Elements of a Social Q&A Site Influence New Users' Continuance Behavior: An Application of Logistic Regression and XGBoost Techniques (소셜 Q&A 사이트의 디자인 요소가 신규 사용자의 지속사용에 미치는 영향: 로지스틱 회귀분석과 XGBoost 기법의 적용)

  • Minhyung Kang
    • Knowledge Management Research
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    • v.24 no.2
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    • pp.161-183
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    • 2023
  • Social Q&A sites, where individuals freely ask and answer each other online, play an important role as a public knowledge repository. For their sustainable growth, social Q&A sites constantly need new askers and new answerers. However, previous studies have focused only on answerers, with little attention to new users or askers. This study examines the factors encouraging new users to continue using social Q&A sites based on motivational affordance theory and self-determination theory, and also investigates whether the factors differ depending on the types of users (i.e., new asker vs. new answerer). In addition, the moderating effect of prior experience with a member Q&A site was examined. Using logistic regression and XGBoost, we analyzed online activity data from 25,000 users in the Stack Exchange Network and found that design elements with motivational affordances had significant impacts on new users' continuance behavior. The experience of a member Q&A site negatively moderated the influence of the antecedents of continuance behavior. Interestingly, the influence of editing was not significant in the analysis of new users as a whole, but was significant in the separate analyses of askers (significantly negative) and answerers (significantly positive).

The Techno-mediated Rebirth of Young Precariat's Working Conditions Today (동시대 청년 알바노동의 테크노미디어적 재구성)

  • Lee, Kwang-Suk
    • Korean journal of communication and information
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    • v.83
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    • pp.157-185
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    • 2017
  • The present study examines the dialectic tensions arising within the ICT-mediated labor culture between the dominant power of conglomerates and the precarious labor subjects in the labor practices, as smartphones and tablet PCs have grown in popularity. The present study explores how much young precarious workers named 'Cheongyeon Alba' (young precariat in S Korea) suffers from continually precarious job positions as temporary staff or contract workers, being trapped at the bottom of the pay scale, and also being electronically connected to the workplace in a seamless way. Concretely, this study investigates how the mobile phone becomes deeply entangled with the 'precarious' labor culture in the metropolitan city of Seoul. The mobile precariat has been in a disadvantaged position, in terms not only of the moral issue of exploitation in business but also of social injustice. Labor exploitation of young workers has been reinforced by the mobile labor culture, in which they are remotely monitored by live surveillance mobile apps, and mobile instant messaging from a boss can intrude incessantly into their private life. This study depicts the extension of the business's surveillant power by mobilizing the mobile phone in the working practices.

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Motion based Autonomous Emotion Recognition System: A Preliminary Study on Bodily Map according to Type of Emotional Stimuli (동작 기반 Autonomous Emotion Recognition 시스템: 감정 유도 자극에 따른 신체 맵 형성을 중심으로)

  • Jungeun Bae;Myeongul Jung;Youngwug Cho;Hyungsook Kim;Kwanguk (Kenny) Kim
    • Journal of the Korea Computer Graphics Society
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    • v.29 no.3
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    • pp.33-43
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    • 2023
  • Not only emotions affect physical sensations, but they also have an impact on physical movements. The responses to emotions vary depending on the type of emotional stimuli. However, research on the effects of emotional stimuli on the activation of bodily movements has not been rigorously examined, and these effects have not been investigated in Autonomous Emotion Recognition (AER) systems. In this study, we aimed to compare the emotional responses of 20 participants to three types of emotional stimuli (words, pictures, and videos) and investigate their activation or deactivation for the AER system. Our dependent measures included emotional responses, computer-based self-reporting methods, and bodily movements recorded using motion capture devices. The results suggested that video stimuli elicited higher levels of emotional movement, and emotional movement patterns were similar across different types of emotional stimuli for happiness, sadness, anger, and neutrality. Additionally, the findings indicated that bodily changes observed during video stimuli had the highest classification accuracy. These findings have implications for future research on the bodily changes elicited by emotional stimuli.

A Servicism Model for A New Democracy (서비스주의 민주주의 모델 연구)

  • Hyunsoo Kim
    • Journal of Service Research and Studies
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    • v.12 no.1
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    • pp.1-24
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    • 2022
  • This study was conducted to derive a new model for popular democracy in the modern society. The problem is exacerbated as the original model of democracy, isonomia, has faded and modern democracy is operated as a democracy in which the masses rule. Democracy is exposing a bigger problem due to the economic inequality caused by the majority rule and the capitalist economic system. Popular democracy, in which all the masses are equally qualified as sovereigns, is a structure in which cunning politicians can easily seize power if the voters are not wise. Isonomia is a system in which free people who solve economic problems on their own and have honesty, courage, dedication, sacrifice and sincerity set laws with the same qualifications, and keep the laws themselves, is a system that depends heavily on the conscience and virtue of free people. Modern popular democracy embodies the absolute equality of the sovereign regardless of economic power, but without the spirit of sacrifice and dedication to the community, those who can win popularity by wrapping themselves up as if they are sacrificial and capable people may seize power. This study presents a service-oriented democracy as a system that can maintain the merits of modern popular democracy while embodying the essence of isonomia. The system was implemented focusing on the qualifications for virtue, such as honesty, courage, sacrifice, integrity, etc., fair to all regardless of wealth. Human imperfections have been supplemented by the use of artificial intelligence. The assumption about the nature of the sovereign and public officials' agents was newly established, and the winner-take-allism problem was solved. This study proved that both the philosophy of Isonomia and the merits of Democracy can be realized through service-oriented democracy based on the common principle of humanity and the philosophy of service. Service-oriented democracy can be called revision democracy.