Purpose - The present study examined the reliability of accounting information based on the pay slice (CPS) information of chief executive officers (CEOs) in the service industry. The difference in the size of CPS under the capitalist system can be used as an index to gauge the influence of top management. Research design, data, and methodology - In accordance with the amendment of the Financial Investment Services and Capital Market Act in 2013, the pay information of individual registered executives with annual salary of more than 500 million won has been disclosed. The sample of the current study is 232 companies listed on the Korea Exchange excluding financial services from 2013 to 2015, when the individual pay-slice information for registration officers was published in the business report in accordance with the revision of the Capital Market Act. The financial data required for this study were extracted from the FnGuide and the TS-2000. With the data, we tested the relationship between CPS and accounting information reliability through a linear regression analysis. Results – The first result showed that the relationship between the CPS and human resource in internal accounting control system in the service industry is significantly negative only with the accounting department personnel. This result implied that the CEO can negatively affect the retention of the accounting department in the firm. Second, both the CPS and quality of audit in the service industry are negatively related both to audit fees and to audit time. Nonetheless, the relationship between the number of the auditor and the CPS is insignificant. This result indicated that the CEO can negatively affect audit fees and audit time of external auditors. The results of the present study suggested that CPS information may have a negative impact on the reliability of accounting information. Conclusion - This study is the first study to examine the reliability of CPS and accounting information for the service industry in terms of human resources in internal accounting control system and audit quality. Therefore, the present study is expected to provide some useful information to economic decision-making of various external parties for service firms.

Purpose - The purpose of this paper is to investigate the effects of online game properties, social interaction, and player satisfaction on intention to online games in Chinese gamers. Research design, data, and methodology - This study is an empirical analysis assuming that properties of online games, social interaction and satisfaction will induce Chinese gamers' intention to play online games. We set the relationship between the six variables as follows. First, the properties of online games, exogenous variables, were identified by three factors: entertainment, security, participation and challenge. Second, we had input social interaction among gamers as another exogenous variables. Third, the gamer's satisfaction of online games was added to the research model as a mediating variable between exogenous variables and endogenous variables. Finally, gamer's intention to play influenced by satisfaction and social interaction was used as final endogenous variable. The data used for the empirical analysis were collected through questionnaires for Chinese under age 35 who enjoy the online games. The data used in the research were finally extracted from 195 questionnaires. The collected data were tested through the analysis of the measurement model (Step 1) and the analysis of the structural model (Step 2). The covariance structure equation model (SEM) was used for the analysis. The measurement model and structural model were evaluated by the maximum likelihood method. Results - The results of the empirical analysis are as follows. The satisfaction of online games were entertainment and security had a significant effect to satisfaction; but participation and challenge and social interaction had no significant effect on satisfaction. The social interaction among gamers and the satisfaction with online games have a significant influence on the intention to play online games. As a result, the attributes of the game were affecting the intention to play the game after satisfaction. Social interaction influenced the intention to play online games rather than satisfaction itself. Conclusions - This study provide some practical implications for the new companies who want to enter the online game industry and seek to competitiveness in China, and provide theoretical implications on the role of interaction among gamers in the study of online games.

Purpose – This study aimed to investigate the effect of entrepreneurial temperament (ET) such as innovativeness, risk-taking, and proactiveness in entrepreneur’s lifetime before start-up and the effect of social capital (SC) such as network ties and trustworthiness on entrepreneurial intention. Research design, data, and methodology - We examined the components of ET (innovativeness, risk-taking, and proactiveness) and components of SC (network ties and trustworthiness) through existing prior research and investigated the factors that affected entrepreneurial intention. The first hypothesis of this study was that entrepreneurial temperament will have a significant impact on network ties of social capital, and the second hypothesis assumed that entrepreneurial temperament will have a significant effect on the trustworthiness of social capital. Finally, the second hypothesis assumed that social capital will have a significant impact on entrepreneurial intentions. We collected 175 data using questionnaires for people who have not yet started a start-up. And we used the Structure Equation Modeling (SEM) to evaluate the collected data and to test the research model by the two step research procedure. Results – As a result, the innovativeness and proactiveness of ET have a significant effect on network ties and trustworthiness of SC, but the effect of risk-taking on risk-taking of SC is not significant. On the other hand, network ties and network ties of SC was revealed a significant effect on the EI. Conclusions - The implications of this article could be observed as mentioned in this paper. First, we found that entrepreneurial innovativeness and proactiveness are helpful in constructing SCs, but not risk-taking. These results demonstrated that ET of entrepreneurs is important factor in the formation of social capital. Second, the SC that an entrepreneur built before the start-up has a meaning for EI. In conclusion, ET was affected partially to EI mediated SC. It is academic in that ET and SC are independent from each other and have a mediating role between ET and EI, unlike those directly affecting EI. Although some important implications were found in this study, this study had some limitations and we hope that future research will be complemented.

과거 농경-산업사회에서는 문제시 되지 않았던 태양활동은 최근 다양한 전파기반의 첨단서비스가 속속 등장함에 따라, 위성, 항공, 항법, 전력 및 방송통신 분야 등 국가핵심기반시설서비스에 장애 및 피해를 입힐 수 있는 새로운 재난 요소로 주목받고 있다. 따라서, 정부에서도 2012년부터 우주전파재난을 국가재난관리체계에 신규 편입시키는 등 범 정부 차원에서 우주전파재난에 대비하고자 다양한 노력을 강구해 왔다. 특히, 미래창조과학부와 안전행정부에서는 우주전파재난 발생 시 정부 부처별 임무 및 역할을 규정한 "우주전파재난 위기관리 표준매뉴얼"을 2013.2월 제정하였으며, 각 부처에서는 이에 따라 세부 대응계획인 "우주전파재난 위기대응 실무매뉴얼"을 수립하고 시행하고 있다. 이 논문에서는 우주전파재난의 발생 원인 및 과정을 파악하고, 정부의 우주전파재난 대응계획과 향후 고도화 방안을 소개하고자 한다.