• The Journal of the Korea Contents Association
• /
• v.20 no.3
• /
• pp.164-178
• /
• 2020

This study was intended to study how social responsibility of small businesses affected tax avoidance. Specifically, it was intended to verify how social responsibility is influenced by tax psychological factors and how it is related to tax avoidance by making it an economic liability factor, an ethical liability factors. For him, the empirical data were reviewed, the questionnaire was prepared, and the collected data was analyzed using SPSS ver. 22.0 and PROCESS MACRO ver. 3.4. The verification showed that corporate economic and ethical responsibilities affected tax avoidance and that legal responsibility did not affect tax evasion, and that tax psychological factors mediated some of the effects of social responsibility on tax avoidance. Judging from the above results, it is doubtful that the prevention of tax evasion would require tax incentives to offset the costs incurred by an enterprise's economic responsibilities, and to establish a strict tax code to prevent one or two tax evasions from spreading throughout the group. In this study, however, there are limitations that arise from differences between variables omitted from the research model and methods of measuring tax hedges. Therefore, further studies using a wider variety of variables are required in subsequent studies.

• The Journal of Korean Institute of Communications and Information Sciences
• /
• v.40 no.5
• /
• pp.892-902
• /
• 2015

Agri-food ICT(Information and Communications Technologies) convergence has been raised as an important issue for agricultural industry competence. In this situation, this study is to enhance agricultural competitiveness and seek to development plan for agricultural corporation by diagnosing informatization level. For this purpose, this study conducted survey on informatization level of 3,019 agricultural corporations and calculated level score. And result is compared with SMEs(Small and Medium Enterprise) informatization survey, including manufacturing and service industries, conducted by Korea Technology & Information Promotion Agency for SMEs in recent agricultural corporations' growing with automation of agricultural production and improving service to customer satisfaction. Evaluation system is established to calculate informatization level score and AHP(Analytic Hierarchy Process) method was used by the experts to investigate weighting of assessment area, assessment indicators, assessment items. As a result, agricultural corporation informatization level score was 40.16 points which is lower than the benefitted organization of agri-food IT convergence modeling(43.44 points). By assessment area, the informatization level of promotional environment area was low and investment and training items were analyzed low especially so need to improve urgently. In the analysis result by organization type, agricultural company corporation's informatization level was higher than the agricultural association corporation and 'Processing and distribution' was higher than others by business type. Informatization level of agricultural corporation is 80 percent of 2013 SMEs' level(50.18 points) and 59.4 percent of a large corporation(67.64 points). In particular, big difference is occurred in investment feasibility analysis, informatization investment and education which will be need to improve.

• The KIPS Transactions:PartD
• /
• v.13D no.3 s.106
• /
• pp.399-404
• /
• 2006

A real-time system is used for various systems from small embedded systems to distributed enterprise systems. Because it has a characteristic that provides a service on time, developers should make efforts to keep this property about time when developing real-time applications. As the result of research about real-time system indicates, TMO model supports various functions for time processing according to the real-time concept. And it guarantees response time which developers defined. So developers need a point of reference to define deadline and check the correctness of time. This paper proposes an improved PS-Block as an infrastructure of analysis tools for TMO to present a point of reference. There is a problem that the existing PS-Block has overhead caused by a policy making duplicated blocks. As such, this paper implements a PS-Block Timing Model to reduce the overhead due to block duplication, and defines a base class for searching in PS-Block. The PS-Block Timing Model, using an improved PS-Block structure, offers a point of reference of deadline and an infrastructure of execution time analysis according to the PS-Block configuration policy. Therefore, TMO developers can easily verify deadline of real-time methods, and improve reliability, and reduce development terms.

• Journal of the Korean association of regional geographers
• /
• v.14 no.5
• /
• pp.536-552
• /
• 2008

In Korea, a variety of policies for the regional cultural industry development have been carried out: the promotion policy of cultural industry cluster, the establishment of cultural industry support center, and the construction of cultural industry complex and the supporting works for the cultural research center. The cultural industry has a dual character of the manufacturing industry and the service industry. The cultural industry of Gyeongbuk province is mostly centered upon small manufacturing firms with low value-added. Thus, it is desperately in need of the building-up of the enterprise supporting system. However, it is difficult to expect that private business service finns can be activated. In this sense, local and regional governments seek to establish so called 'the cultural contents support center'. However, it is not clear whether the center is an organization for the production of cultural contents or an agency for the support of cultural contents industry. Also it does not prepare any major functional introduction facilities and performing programs. Most of all, it is necessary to establish a proper orientation that 'the cultural contents support center' must be not an organization for the direct production of cultural contents, but an organization supporting cultural industry by way of providing cultural industry enterprises with what is necessary for the production of cultural contents. Also, a system for the establishment of business fitting support policy that can cover the whole sectors of cultural industry must be prepared. Furthermore, a synthetic support system for the cultural business associated industries centered on specified sectors such as films, edutainment, and storytelling must be constructed. Finally an environment for the creation and inducement of cultural industry enterprises, and for the active participation of enterprises and related groups in the promotion planning and in the policies of cultural industry must be built along with on- and off-line networks.

• The KIPS Transactions:PartD
• /
• v.16D no.1
• /
• pp.55-64
• /
• 2009

Various business model and computing environments are currently merged into web services and many web related application products are also develop. Most of IT enterprises in Korea use the Service-oriented architecture (SOA) whenever they develop the web applications. SOA is an approach to loosely coupled, protocol independent, standards-based distributed computing where software resources available on the network are considered as Services. SOA is believed to become the future enterprise technology solution that promises the agility and flexibility the business users have been looking for by leveraging the integration process through composition of the services spanning multiple enterprises. But, There are no specific development methodology to apply into SOA standard model until now. The developer uses the currently existing methodology to develop the application with SOA. The users have some limitations to use it. In this paper, we suggest a Frameworks for applying agile methodology into SOA to address the productivity and quality of small web related project. We design and implement a frameworks architecture for applying the agile method into SOA and describe the process model to implement it. We finally evaluate the frameworks with productivity, flexibility and maintainability.

• International Area Studies Review
• /
• v.21 no.2
• /
• pp.71-96
• /
• 2017

This study analyzes the process of overcoming the impoverishment due to the failure of North Korea planned economy through marketization. Recognizing the economic policy presented by the convergence of market and planned economy system as a economy system and focusing on the 7.1 Economic Management Measures and the 6.28 New Economic Management Measures. The marketization is classified the indigenous marketization (1990-2001), the marketization focusing on central distribution (2002-2011), the marketization focusing on production (2012-2017). The major events, the economic circular structure and the economic behavior were analyzed. Results showed as following: First, through the process of marketization starting from the expansion of farmers' market and the marketization focusing on distribution, the marketization focusing on production to the marketization focusing on finance. And as the evolution of it continues, to some extent a poverty has been overcomed. Second, corporate institutions, agricultural institutions, financial institutions and progress in becoming a market economy direction. A series of privatization starting from small one to large-scale one have been progressing. Third, in order to overcome the impoverishment completely. Through foreign investment the industrialization covering a wide range of industries are urgently needed, Domestic agricultural reform, enterprise reform, price reform, financial reform, financial reform, trade and direct investment, reform, reform, distribution, etc are needed. The economic reforms across almost all sectors are needed to be combined in a global economy Expanding employment, the acquisition of foreign currencies and the acquisition of technology in the process should also be realized. The direction of change of this series of economic structures has turned Public sector and centralized into Private sector and Decentralization.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.20 no.10
• /
• pp.76-91
• /
• 2019

There have been many studies to examine the patterns in innovations reflecting industry-specific characteristics from an evolutionary economics perspective. The purpose of this study is to identify industry-specific differences in product innovation patterns and determinants of innovation performance. For this, Korean manufacturing is classified into high-tech industries and low-tech industries according to technology intensity. It is also pointed out that existing research does not reflect the decision-making process of firms' R&D implementations. In order to solve this problem, this study presents a Heckman sample selection model and a double-hurdle model as alternatives, and analyzes data from 1,637 firms in the 2014 Survey on Technology of SMEs. As a result, it was confirmed that the determinants and patterns of manufacturing in small and medium-size enterprise (SME) product innovation are significantly different between high-tech and low-tech industries. Also, through an extended empirical model, we found that there exist a sample selection bias and a hurdle-like threshold in the decision-making process. In this study, the industry-specific features and patterns of product innovation are examined from a multi-sided perspective, and it is meaningful that the decision-making process for manufacturing SMEs' R&D performance can be better understood.

• Journal of Practical Engineering Education
• /
• v.13 no.2
• /
• pp.333-349
• /
• 2021

The fourth industrial revolution based on information and communication technology has increased the need for an environment where contents in new technologies can be learned for the development of lifelong vocational capabilities. To prepare for this, K University's online lifelong education center has established STEP, a smart learning platform. In this study, we conducted a study and other platform case analysis for STEP learner types, a survey of learners, and a comprehensive analysis based on these results to classify characteristics by learner types. It also intended to establish a plan to provide customized services to meet the needs of STEP learners in the future. The derived results are as follows. It is necessary to constantly manage learning content difficulty and learning motivation survey, and also needs to refine the operation of learning content in terms of learning composition. In addition, it is important to secure specialized content, to manage vulnerable learners, to actively introduce a learner support system and various educational methods.

• The Journal of Society for e-Business Studies
• /
• v.24 no.1
• /
• pp.29-48
• /
• 2019

Recently, product design innovation to improve user experience has been perceived as a core element of enterprise competitiveness due to the fierce market competition and decrease of the technological gap between companies, but there is insufficient services to support the product experience evaluation of small and medium-sized companies (SMCs). The aim of this study is to develop a web-based product user experience evaluation and certification system supporting product design practices for SMCs. For system interface design, we conducted systematic functional requirement elicitation methods such as user survey, workflow analysis, user task definition, and function definition. Then main functions, information structure, navigation method, and detailed graphic user interfaces were developed with consideration of user interactions and requirements. In particular, it provides the databases for evaluation efficiency to support the evaluation process above a certain level of performance and efficiency, and knowledge databases to utilize in the evaluation and product design improvement. With help of the developed service platform, It is expected that the service platform would enhance SMCs' product development capability with regard to the user experience evaluation by connecting the consulting firms with SMCs.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.22 no.6
• /
• pp.127-139
• /
• 2021

This study investigates business demands for firms operating in the Busan Sasang Industrial Area for the proposed knowledge-industry innovation base. Diverse improvement arrangements are proposed for revitalization of the industrial area. For these purposes, a questionnaire survey was conducted for the examination of physical conditions and enterprise demands among firms. The major findings are as follows. Firstly, judging from the examination of physical conditions, the study area has presented a lower rate of roads and smaller individual lots of land, which would contribute to a worsening business environment for small business owners. Secondly, business request for industrial-area innovation, pilot project needs, and expected impacts demonstrated higher scores. Thirdly, an absolute majority of firms strongly supported the proposed knowledge-industry innovation base and requested an R&D center as the first anchor facility. Based on these findings, guidelines are proposed for an institutional rearrangement plan. First of all, specific field surveys dealing with networking issues and industrial dominance should be immediately carried out. In addition, the proposed knowledge-industry innovation base should be equipped with significant power of influence for the adjacent industrial areas. Lastly, major stakeholders should upgrade the cooperative mechanism for innovative change in the regional industrial complex.