• Journal of Distribution Science
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• v.18 no.9
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• pp.5-11
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• 2020

Purpose: We sought to investigate the operation status of internal accounting control systems in the distribution and service industries and verify whether investing in internal accounting personnel significantly influences the quality of the companies' financial reporting. Research design, data and methodology: We identified descriptive statistics and performed a univariate analysis. Furthermore, a regression analysis verified the impact of investing in internal accounting personnel on the absolute value of discretionary accruals, a proxy for financial reporting quality. Results: Distribution and service companies allocated a significantly higher number of accountants to their internal accounting control systems than companies in other industries. We also confirmed that the absolute value of discretionary accruals significantly decreased as the average working experience of internal accounting personnel in distribution and service companies, in months, increased. Conclusions: In this study, we confirmed that distribution and service companies are devoting efforts to establishing internal accounting control systems and found that financial reporting quality is more effectively controlled as companies allocate more experienced personnel in their internal accounting control system.

• Journal of Information Technology Services
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• v.16 no.4
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• pp.77-97
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• 2017

ERP is an essential information system (IS) that many companies are operating on the basis of this solution. Since ERP is a very important system that is used in business operation and provides quantified information about the efficiency and productivity of the business activities, difference of competitiveness between companies that have successfully implemented ERP and those that do not have is very large. According to a survey done by a global consulting firm, far less than half of the companies are evaluated as successfully internalizing ERP into their organizations. Therefore, there is a need for an accurate assessment of ERP usage and an improvement of ERP based on it and the need become to increase largely. However, in reality, there is neither the systematic evaluation methods or any research about this topic. This study proposes a framework for evaluating the routinization of ERP throughout the life cycle of the ERP based on both the literature in the enterprise architecture, ERP lifecycle, ERP success areas, and actual experience of the authors in ERP implementation. The proposed framework intends to satisfy the following functional requirements : 1) the entire lifecycle of ERP should be evaluated; 2) evaluation of ERP should be performed from the enterprise-wide perspective; 3) evaluation should focus on the core activities of the organization; and objective evaluation criteria should be used in the evaluation.

• Journal of Korea Multimedia Society
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• v.25 no.8
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• pp.1122-1135
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• 2022

With the development of digital technology and the influence of the global pandemic, the metaverse, a three-dimensional virtual world, is receiving attention in society, economy and overall industry, and the manufacturing industry is also accepting it as a major strategic agenda for digital transformation. Therefore, in this study, the concept of the industry metaverse from the perspective of the manufacturing industry was defined, and the types of the industry metaverse were classified into four types by reflecting the characteristics of the manufacturing industry based on the general metaverse scenario presented in previous studies. These are Virtual behavior simulation, Augmented operation of business objects and Virtual experience simulation, Augmented decision of business subjects. In addition, through case analysis of solutions used in the manufacturing industry, it was confirmed that the central technology of the Industry Metaverse is the digital twin, and that it is being implemented by convergence with major digital technologies such as virtual reality, augmented reality, digital human, and AI. This study will be able to provide guidelines for future research on the metaverse from the perspective of the manufacturing industry and establishment of a digital transformation strategy for the industry.

• Journal of Smart Tourism
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• v.3 no.1
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• pp.41-47
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• 2023

Tourism and hospitality have encountered significant changes in recent years as a result of the rapid development of information technology (IT). Customers now expect more expedient services and customized travel experiences, which has intensified competition among service providers. To meet these demands, businesses have adopted sophisticated IT applications such as ChatGPT, which enables real-time interaction with consumers and provides recommendations based on their preferences. This paper focuses on the AI support-prompt middleware system, which functions as a mediator between generative AI and human users, and discusses two operational rules associated with it. The first rule is the Information Processing Rule, which requires the middleware system to determine appropriate responses based on the context of the conversation using techniques for natural language processing. The second rule is the Information Presentation Rule, which requires the middleware system to choose an appropriate language style and conversational attitude based on the gravity of the topic or the conversational context. These rules are essential for guaranteeing that the middleware system can fathom user intent and respond appropriately in various conversational contexts. This study contributes to the planning and analysis of service design by deriving design rules for middleware systems to incorporate artificial intelligence into tourism services. By comprehending the operation of AI support-prompt middleware systems, service providers can design more effective and efficient AI-driven tourism services, thereby improving the customer experience and obtaining a market advantage.

• Proceedings of the KSR Conference
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• 2011.05a
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• pp.1629-1635
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• 2011

Because LRT project is large infrastructure projects investing enormous budget and required continuous maintenance after construction, it is the global trend to perform business in terms of life-cycle from the initial construction, operation to disposal. It is very important LRT to manage interfaces efficiently and to integrate vehicle, civil, track, electricity, communications, signals, operations, facilities organically. Global companies of the railway developed countries including Europe are getting orders a large rail project and preempting the world market based on engineering technology. But, domestic LRT systems engineering is the subcontracting level to the lack of practical skills and experience. Thus, technology securement is very urgent for the independence of systems engineering technology and overseas advance based turnkey. In this paper, we are going to study applicable systems engineering technology focusing on LRT system based on international standard ISO/IEC 15288.

• Journal of the Korean Operations Research and Management Science Society
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• v.22 no.3
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• pp.145-162
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• 1997

This paper an analytical model for estimating packet waiting times at stations in the DQDB network, where the most upstream station is saturated. This model is useful in comparing the extreme unfairness which downstream stations experience due to their geographical locations in accessing the medium. Each station is modeled as an M/G/1, where the service time is defined to be the time a packet spends in the transmission buffer. The service time is decomposed into five components, and in turn, the first and second moment of each component are derived in three different modes of operation. Simulation experiments are presented for model validation and results are discussed.

• Journal of the Korean Society of Systems Engineering
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• v.9 no.2
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• pp.91-97
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• 2013

Recently, the Korean Railroad have been operating separately by Korea Rail Network and the Korail since 2005. In addition, because of the lack of government's social overhead capital, New railway projects have been built and operated by private investors which don't have railway operating experience. Therefore, systems engineering management is needed from the initial planning stage to the construction and the opening. In this paper, structural features were considered according to the separation of Daegok-Sosa-Wonsi Private Finance Initiative (Daegok-Sosa, Sosa-wonsi) and the operating agency's unification(Daegok - Sosa business operations). And based on the domestic system engineering applications, System-Engineering Implementation was studied.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2014.05a
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• pp.168-169
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• 2014

Construction Technology Service is currently hardly managed due to failure to offer standard management system of service performance, company performance, and business evaluation in every Ordering Agencies. After Construction Technology Promotion Act is enforced in May 2014, Ordering Agency obligates them to report to Minister of Land and Transportation within 10 days upon contract/ amendment/ completion. In 2013, in advance to enforcement of this law, performance management system for construction technology service was developed for a test run. However this system only applies to main contractors while management and operation of subcontractors are unavailable that causes problems on connection and integration with Experience Management Trustee. Therefore, this research will establish systematic foundation that enables real-time information of service performance and evaluation of subcontractors to result standardization of performance and evaluation for public ordered services.

• Journal of the Korean Institute of Rural Architecture
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• v.7 no.1
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• pp.39-50
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• 2005

This study is result of interview and investigation into three rural communities progressing Rural activity, and points to be considered before promoting policy 1) Resident participation taking a lot of time, need to sustainable education and chance of personal experience, as well as stage of working plan and performance must be a serious consideration about resident opinions. 2) Until placing operation and management on the right track, experts and administrators will be help aspects of software and finance. 3) It is necessary to periodically train rural activity experts, and educate business persons. 4) Through checking a process, each community improve, supplement, will work out the next support system.

• World Technopolis Review
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• v.7 no.1
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• pp.44-58
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• 2018

The successful development of science parks is dependent on the relevance and delivery of a range of value propositions they offer to their stakeholders. Experience has shown that the benefits of these value propositions are 'place based' and 'time dependent', influenced by the prevailing technology, social and business environments in which they operate, and the relationship that is developed between entrepreneurs, corporates, academia and government in creating these projects, and their performance is dependent on economic, physical and networking assets they create and deploy. This paper looks at some of the history that has influenced the development of parks, lessons learnt from their planning, development and operation. It reviews these details in the context of delivering value propositions in the context of temporal, spatial, technology and entrepreneurial profile of the new idea of 'innovation districts', influencing 'city planning' and supporting 'smart specialisation strategies'.