Earticle

본 연구는 첫째, 몽골 인터넷 이용자들을 대상으로 그들의 기술 준비도는 기술수용의 신념인 지각된 유용성과 용이성에 어떠한 영향을 미치는지를 알아보고, 둘째, 인터넷 쇼핑몰에 대한 기술 준비도는 지각된 위험에 미치는 영향을 알아보고, 셋째, 지각된 용이성이 지각된 유용성에 미치는 영향, 그리고 마지막으로 지각된 유용성과 지각된 용이성, 그리고 지각된 위험이 인터넷 쇼핑몰 구매의도에 어떠한 영향을 미치는지 규명하고자 한다. 연구 결과, 소비 자의 기술 준비도의 긍정적인 요소인 낙관성과 혁신성은 인터넷 쇼핑에 대한 지각된 유용성과 용이성에 유의한 정의 영향을 미치고, 이는 구매의도의 정의 영향을 미치는 반면, 지각된 위험 변수의 성과적 위험만이 구매의도에 유의한부의 영향 을 미치며, 성과적 위험에는 기술 준비도의 저해변수인 불안감만이 유의한 영향을 주는 것으로 나타났다.

This study has the following objectives; First, it aims to verify whether techonlogy readiness influences on perceived usefulness and perceived ease of use uding samlpe respondents from Mongolian internet users. Second, it seeks to find out whether technology readiness significantly affects perceived risk. Third, it verifies the relationship between perceived usefulness and perceived ease of use. Finally, it verifies the effects of perceived usefulness, perceived ease of use, perceived risk on purchase intention in online shopping malls. The result showed that two positive traits of technology readiness-optimism and innovativeness-positively influence perceived usefulness and ease of use and they further influenced purchase intention. On the other hand, perceid performance risk exerted negative influence on purchase intention and performance risk was significatnly influenced by insecurity, a negative factor of technology reasiness.

본 연구는 K-IFRS적용에 따른 국내 상장기업들의 회계이익의 속성을 시장에 근거한 측정치인 가치관련성을 측정 하여 K-GAAP과 비교하여 분석하였다. 분석결과를 보면 시장에 근거한 측정치인 가치관련성의 연구결과를 보면 순 이익과 영업이익 정보의 가치관련성이 K-IFRS적용한 경우에 더 향상되었음을 볼 수 있다. 구체적으로 보면 기업가 치 관련성 평가모형의 전체적인 설명력은 개별재무제표보다는 연결재무제표 대상으로 본 경우 설명력이 더 낮음을 볼 수 있다. 이는 국제회계기준 도입으로 인해 개별재무제표의 중요성이 약화됨에도 불구하고 아직까지 투자자들이 기업가치를 평가함에 있어서 연결재무제표보다는 개별재무제표의 회계정보의 활용을 더 중요시함을 알 수 있다. 또 한 본 연구를 통해 순자산 장부금액의 가치가 향상되지 않음을 볼 수 있는데 이는 자산과 부채의 공정가치 평가에 있어서 적절한 평가가 이루어지지 못하고 있는 것으로 투자자들이 인지하고 있는 것으로 보여진다.

This research measured the value relevance which is the measured value based on the market and analyzed the qualitative changes of the accounting profits of the listed companies in Korea according to the application of K-IFRS by comparing with K-GAAP. First, the research results of the value relevance which is the measured value based on the market showed that the value relevance of the net profits and operating profits information was improved more when K-IFRS were applied. The overall explanation power of the company value relevance evaluation model was lower in terms of the consolidated financial statements than the separate financial statements. It can be seen from this that, despite the fact that the importance of the separate financial statements is weakening due to the introduction of the international financial reporting standards, the investors still put more emphasis on the utilization of the accounting information of the separate financial statements in evaluating the company value than on the consolidated financial statements. Also, it was found through this research that the book value of the net assets was not enhanced, and it appears that this is because the investors recognize that appropriate evaluation is not made in the evaluation of fair value of assets and liabilities.

Crowd funding has aroused widespread concern in the community since its birth. Now it is setting off a huge wave of Internet Finance. As a new financing mode, on one hand, crowd funding gives financing opportunities to innovative projects so as to propel the development of start-ups and micro-enterprises, while driving innovation and entrepreneurship to provide employment opportunities for the Socialist Market Economy. On the other hand, crowd funding provides a platform for private capital and a direct financial market participation channels for ordinary people what makes ordinary people to be angel investors. This is conducive to the realization of efficient docking of private capital and micro-enterprises and eases the shortage of funds. In this paper, crowd funding in the domestic development is introduced systematically according to its development in different periods in recent years. The development of crowd funding is divided into four stages: The stage of start, the stage of grow up, the stage of breakthrough, the stage of the burst. Through the analysis on the characteristics of different stages of crowd funding, find out the obstacles and problems raised in the process of development. At last, all things considered, Summarize and forecast the development of crowd funding in Chinese, analyze the feasibility of the model in Chinese development, points out its development direction in China.

In 2014 china continue with vigor and vitality business wars on the Internet, only Taobao’ “double eleven” produced a volume of 57.1 billion Yuan. Carnival shopping consumption increased about 63 percent than 2013. There will be more traditional industries join the army of electronic business in the future. Coupled with the development of the Internet, shopping and consumption patterns will undergo tremendous changes. Now the development of the model of O2O becomes the main trend of electronic business. What kind of impact will it bring about to the existing industries? This study starting from the basic concept of O2O、the comparison with the traditional models and problems existing today to analysis the development of O2O in the future.