• Management & Information Systems Review
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• v.35 no.1
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• pp.143-154
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• 2016

In this research, The new CEO is expected to increase a reporting income through earning management for individual benefit such as a good reputation, high compensation and CEO' s contract extension in the early years of service, of which may influence value relevance of the accounting numbers. We investigate the change of value relevance from 2004 to 2014, compare firms with a change of CEO and firms with non-change of CEO and analysis the value relevance in the early years and in the late years of the new CEO. The results of research are as follows. First, value relevance of EPS of firms with change of CEO are decreased, whereas value relevance of BPS are increased in the regression of all sample. Second, value relevance of EPS are decreased, whereas value relevance of BPS are increased in the early years of the new CEO. This research makes a contribution to provide the first proof about influence of value relevance by the earning management in the early years of the new CEO in Korea.

• Management & Information Systems Review
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• v.32 no.5
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• pp.261-285
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• 2013

In this paper, examined relationship between Earnings Management and Conservatism. For analysis of this purpose, we applied the Earnings Loss Avoidance Firms and Big-bath Firms. The results are as follows. First, conservative of Earnings Loss Avoidance Firms(sample I, II) is lower than the controlled companies. And Big-bath firms(sample III, IV) is higher than the controlled companies. This is a negative relationship between conservative and earning management. These results are consistent with previous research results. Second, When analyzing the Earnings Loss Avoidance Firms(sample I, II), Results are presented that conservative and earning management related to positive. These results reflect the company to Investors' demand for conservatism.

• Journal of the Korean Society of Systems Engineering
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• v.20 no.spc1
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• pp.12-29
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• 2024

The purpose of this study is to identify the social issues discussed in Korea regarding Maritime Autonomous Surface Ships (MASS), the most advanced ICT field in the shipbuilding industry, and to suggest policy implications. In recent years, it has become important to reflect social issues of public interest in the policymaking process. For this reason, an increasing number of studies use media data and social media to identify public opinion. In this study, we collected 2,843 domestic media articles related to MASS from 2017 to 2022, when MASS was officially discussed at the International Maritime Organization, and analyzed them using text mining techniques. Through term frequency-inverse document frequency (TF-IDF) analysis, major keywords such as 'shipbuilding,' 'shipping,' 'US,' and 'HD Hyundai' were derived. For LDA topic modeling, we selected eight topics with the highest coherence score (-2.2) and analyzed the main news for each topic. According to the combined analysis of five years, the topics '1. Technology integration of the shipbuilding industry' and '3. Shipping industry in the post-COVID-19 era' received the most media attention, each accounting for 16%. Conversely, the topic '5. MASS pilotage areas' received the least media attention, accounting for 8 percent. Based on the results of the study, the implications for policy, society, and international security are as follows. First, from a policy perspective, the government should consider the current situation of each industry sector and introduce MASS in stages and carefully, as they will affect the shipbuilding, port, and shipping industries, and a radical introduction may cause various adverse effects. Second, from a social perspective, while the positive aspects of MASS are often reported, there are also negative issues such as cybersecurity issues and the loss of seafarer jobs, which require institutional development and strategic commercialization timing. Third, from a security perspective, MASS are expected to change the paradigm of future maritime warfare, and South Korea is promoting the construction of a maritime unmanned system-based power, but it emphasizes the need for a clear plan and military leadership to secure and develop the technology. This study has academic and policy implications by shedding light on the multidimensional political and social issues of MASS through news data analysis, and suggesting implications from national, regional, strategic, and security perspectives beyond legal and institutional discussions.

• Information Systems Review
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• v.22 no.1
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• pp.17-31
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• 2020

With the start of the fourth industrial revolution era, technologies of various fields are merged and new types of technologies and products are being developed. In addition, the importance of the registration of intellectual property rights and patent registration to gain market dominance of them is increasing in oversea as well as in domestic. Accordingly, the number of patents to be processed per examiner is increasing every year, so time and cost for prior art research are increasing. Therefore, a number of researches have been carried out to reduce examination time and cost for patent-pending technology. This paper proposes a method to calculate the degree of similarity among patent documents of the same priority claim when a plurality of patent rights priority claims are filed and to provide them to the examiner and the patent applicant. To this end, we preprocessed the data of the existing irregular patent documents, used Word2vec to obtain similarity between patent documents, and then proposed recommendation model that recommends a similar patent document in descending order of score. This makes it possible to promptly refer to the examination history of patent documents judged to be similar at the time of examination by the examiner, thereby reducing the burden of work and enabling efficient search in the applicant's prior art research. We expect it will contribute greatly.

• Information Systems Review
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• v.10 no.3
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• pp.289-311
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• 2008

This study is a development of quality scale and a measurement of quality levels for the Hospital Information System(HIS) used in the hospital industry. This study is to provide decision-making guidelines for hospital managers, system analysts, and software designers, and to provide feedback for the users' information needs. The target people of the study were medical doctors, nurses, pharmacists, and clerical staff. The service contexts of usability were diagnosis/treatment, nursing, medicine preparation, and treatment fee receipt/claim. The quality factors were the efficiency, effectiveness, and satisfaction of IS09241-11. This study shows that the current domestic HISs are mostly based on patient diagnosis/treatment and treatment fee accounting, and that other quality scales are necessary according to different job categories, specializations, positions, and service domains. Especially, the low quality of HIS was found in the abnormal service processing, information sharing by outside institutions, and standardization. It may be added that the HIS should be improved and developed in these respects.

• The Journal of Information Systems
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• v.19 no.4
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• pp.183-206
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• 2010

The technology acceptance model (TAM) is a lot of cited in information technology adoption and usage researches. But TAM has been conducted primarily in volitional environments of the adoption of new technology. This paper discusses technology acceptance in accounting information systems to examine TAM with Characteristics of Organizations and Individuals in mandated using Combined Guard System. Combined Guard System is a scientific guard system that is composed of automated surveillance system, automated sensing system and control system. GOP Scientific Guard System is operated by GOP unit in Korean Army O Division from 2006. In this study, using the extended technology acceptance model, we have analyzed factors which affect the usage intention of GOP Scientific Guard System in mandated using environment. Based upon previous researches, we have selected Support of management unit, Training, Perceived Risk, Subjective Knowledge and Computer Self-efficacy, perceived usefulness, perceived ease of use, and usage intention as variables and proposed a research model. We collected 253 survey questionnaires from Korean army officer and soldier who are serviced at GOP unit in O Division, and analyzed the data using SPSS 12.0 and SmartPLS 2.0M3. According to the results by PLS analysis, According to the results by PLS analysis, Training and Subjective Knowledge did not affect Perceived usefulness, but the other hypotheses were accepted. And Perceived usefulness, and Ease of use influenced the Usage intention. The results of this study will increase Characteristics of Organizations and Individuals on GOP Scientific Guard System and eventually contribute to establishing the activation of Combined Guard System.

• The Journal of Industrial Distribution & Business
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• v.10 no.12
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• pp.35-42
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• 2019

Purpose : This study examines The impact of human resource investment in internal control on stock price crash risk. Effective internal control ensures that information provided is complete and accurate, financial statements are reliable. By overseeing management, internal control systems can reduce agency costs between management and outside parties. In Korea, firms have to disclose information about internal control systems. The working experience of human resources in internal control systems is also provided for interested parties. If a firm hires more experienced internal control personnel, it can better facilitate the disclosure of information. Prior studies reported that information asymmetry between managers and investors increases future stock price crash risk. Therefore, the longer working experience internal control personnel have, the lower probability stock crashes have. Research design, data and methodology : This study analyzed the association between the working experience of internal control personnel and crash risk using regression analysis on KOSPI listed companies for fiscal years 2016 through 2017. The sample consists of 1,034 firm-years of non-financial firms whose fiscal year end on December 31. Career spanning data of internal control personnel was collected from internal control reports. The professionalism(IC_EXP) was measured as the logarithm of the average working experience of internal control personnel in months. Negative conditional skewness(NSKEW) and down-to-up volatility (DUVOL) are used to measure firm-specific crash risk. Both measures are based on firm-specific weekly returns derived from the expanded market model. Results : We find that work experience in internal control environment is negatively related to stock price crashes. Specifically, skewness(NSKEW) and volatility (DUVOL) are reduced when firms have longer tenure of human resources in internal control division. The results imply that firms with experienced internal control personnel are less likely to experience stock price crashes. Conclusions : Stock price crashes occur when investors realize that stock prices have been inflated due to information asymmetry. There is a learning effect when internal control processes are done repetitively. Thus, firms with more experienced internal control personnel could manage their internal control more effectively. The results of this study suggest that firms could decrease information asymmetry by investing in human resources for their internal control system.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.8 no.4
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• pp.1368-1389
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• 2014

Three-dimensional multiple-input multiple-output (3D MIMO) and large-scale MIMO are two promising technologies for upcoming high data rate wireless communications, since the inter-user interference can be reduced by exploiting antenna vertical gain and degree of freedom, respectively. In this paper, we derive the achievable sum rate of 3D MIMO systems employing zero-forcing (ZF) receivers, accounting for log-normal shadowing fading, path-loss and antenna gain. In particular, we consider the prevalent log-normal model and propose a novel closed-form lower bound on the achievable sum rate exploiting elevation features. Using the lower bound as a starting point, we pursue the "large-system" analysis and derive a closed-form expression when the number of antennas grows large for fixed average transmit power and fixed total transmit power schemes. We further model a high-building with several floors. Due to the floor height, different floors correspond to different elevation angles. Therefore, the asymptotic achievable sum rate performances for each floor and the whole building considering the elevation features are analyzed and the effects of tilt angle and user distribution for both horizontal and vertical dimensions are discussed. Finally, the relationship between the achievable sum rate and the number of users is investigated and the optimal number of users to maximize the sum rate performance is determined.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.6 no.1
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• pp.98-115
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• 2012

New trend called ubiquitous leads the recent business by standardization and integration. It should be the main issue how to guarantee the integration and accountability on each business, especially in mission critical system which is mainly supported by M2M (Machine to Machine) control mechanism. This study is from the analysis of digital forensics case study that is from the M2M Sensing Control Mechanism problem of the "Imjin River" case in 2009, where a group of family is swept away to death by water due to M2M control error. The ubiquitous surroundings bring the changes in the field of criminal investigation to real time controls such as M2M systems. The needs of digital forensics on M2M control are increasing on every crime scene but we suffer from the lack of control metrics to get this done efficiently. The court asks for more accurately analyzed results accounting high quality product development design. Investigators in the crime scene need real-time analysis against the crime caused by poor quality of mission critical systems. It seems to be every need of Real-Time-Enterprise, so called ubiquitous society on the case. We try to find the efficiency and productivity in discovering non-functional design defects in M2M convergence products focusing on three metrics in study model with quick implementation. Digital forensics system in present status depends on know-how of each investigator and is hard to expect professional analysis on every field. This study set up a hypothesis "Co-working of professional investigators on each field will qualify Performance and Integrity" especially in mission critical system such as M2M and suggests "Online co-work analysis model" to efficiently detect and prevent mission critical errors in advance. At the conclusion, this study proved the statistical research that was surveyed by digital forensics specialists around M2M crime scene cases with quick implementation of dash board.

• Asian-Australasian Journal of Animal Sciences
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• v.32 no.11
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• pp.1715-1724
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• 2019

Objective: As laying hens become aged, laying performance and egg quality are generally impaired. One of the practical methods to rejuvenate production and egg quality of aged laying hens with decreasing productivity is a forced molting. However, the changes in intestinal microbiota after forced molting of aged hens are not clearly known. The aim of the present study was to analyze the changes in excreta bacterial communities after forced molting of aged laying hens. Methods: A total of one hundred 66-wk-old Hy-Line Brown laying hens were induced to molt by a 2-d water removal and an 11-d fasting until egg production completely ceased. The excreta samples of 16 hens with similar body weight were collected before and immediately after molting. Excreta bacterial communities were analyzed by high-throughput sequencing of bacterial 16S rRNA genes. Results: Bacteroidetes, Firmicutes, and Proteobacteria were the three major bacterial phyla in pre-molting and immediate post-molting hens, accounting for more than 98.0%. Lactobacillus genus had relatively high abundance in both group, but decreased by molting (62.3% in premolting and 24.9% in post-molting hens). Moreover, pathogenic bacteria such as Enterococcus cecorum and Escherichia coli were more abundant in immediate post-molting hens than in pre-molting hens. Forced molting influenced the alpha diversity, with higher Chao1 (p = 0.012), phylogenetic diversity whole tree (p = 0.014), observed operational taxonomic unit indices (p = 0.006), and Simpson indices (p<0.001), which indicated that forced molting increased excreta bacterial richness of aged laying hens. Conclusion: This study improves the current knowledge of bacterial community alterations in the excreta by forced molting in aged laying hens, which can provide increasing opportunity to develop novel dietary and management skills for improving the gastrointestinal health of aged laying hens after molting.