• The Journal of the Korea Contents Association
• /
• v.6 no.6
• /
• pp.117-124
• /
• 2006

Thanks to globalization and multi-corporations which have further created complex economic systems over the years, we are now experiencing new aspects of economic challenges as well. Any country abiding by law and order is required to have taxpayer's consent and cooperation upon levying taxes, however, taxpayers will resist or try to avoid paying taxes at all if they can. Particularly, it becomes easier for them to do by using tax haven wherever they we, and their endeavor is not likely to stop as long as they can. These kinds of actions have undoubtedly created tax loopholes which have in fact surfaced and brought to attention to many. Inevitably, each country aggressively pursuits to exchange tax information with others and cooperate each other Thus this study will look into various types of international tax avoidance cases and its root causes and focuses on ways to cooperate amongst nations. The study also suggests possible ways to develop and enhance international tax systems for all the parties concerned.

• Digital Contents
• /
• no.9 s.112
• /
• pp.60-61
• /
• 2002

지난달 공정거래위원회(이하 공정위)는 11개 벤처기업에 대해 부당내부거래의 시정명령과 함께 총 5억 4300만원의 과징금을 부과했다. 공정위에 지적된 11개 벤처기업(지원업체)은 17개의 계열회사 및 특수관계인에 대해 총 275억원 규모의 지원성 거래를 했으며 이러한 거래를 통해 수혜업체 등이 받은 지원금액(실제거래가격-정상거래가격)은 총 36억 5200만원이다. 공정위의 관계자는 "재벌기업의 계열사 지원양상이 벤처기업에서도 그대로 나타났다"며 "벤처기업의 부당지원행위에 대해서도 엄정하게 처리할 방침"이라고 밝혔다. 하지만 이번에 지적된 대부분의 벤처기업들은 "납득할 수 없다'"고 반발하며 일부 업체들의 경우 이의 신청을 제기할 뜻을 보여 향후 처리결과가 주목된다.

• Proceedings of the Korean Information Science Society Conference
• /
• 2001.10a
• /
• pp.553-555
• /
• 2001

기업형 정보 시스템을 개발하는 데 클라이언트 계층, 어플리케이션 서버 계층, 데이터베이스 계층으로 구성된 3계층 아키텍쳐가 널리 사용되고 있다. 따라서 기업형 컴포넌트의 올바른 행위를 시험하기 위해서는 3계층 아키텍처를 고려한 시험 기법이 요구된다. 하지만 기존의 대부분의 컴포넌트 시험 기법들은 클라이언트 계층과 어플리케이션 서버 계층 사이의 관계만을 대상으로 하고 있어서 기업형 컴포넌트 시험에 부족하다. 논문에서는 기업형 컴포넌트의 시험을 위해 클라이언트 계층과 어플리케이션 서버계층 간의 관계만이 아니라 어플리케이션 서버계층과 데이터베이스 서버계층과의 관계를 포함한 시험 기법을 제안한다. 이를 위해 3계층 아키텍쳐를 반영하는 시험모델을 제안했으며 UML/OCL를 컴포넌트의 명세로 사용하여 시험모델을 추출한 뒤 자동으로 시험을 수행하는 시험 환경을 개안했다. 제안된 시험 환경은 일반적인 시험 단계의 뒷부분으로 테스트 케이스를 분석하여 생성하는 것보다는 생성된 시험 사료를 수행시켜 자동으로 시험 과정을 수행하는데 관심을 두고 있다. 제안된 시험환경은 기존의 연구와 달리 3계층 아키텍처를 반영하고 산업체 표준인 UML/OCL을 이용하므로 기업형 응용프로그램의 생산성을 증가시켜 줄 것으로 보인다.

• 월간 기계설비
• /
• no.10 s.207
• /
• pp.39-42
• /
• 2007

공정거래위원회(위원장 권오승)는 최근 하도급법 위반사업자에 대한 과징금 부과시 과징금 부과여부 결정 및 과징금액 산정을 위한 세부 기준을 마련하고 지난 8월 22일 하도급법 위반사업자에 대한 과징금 부과기준에 관한 고시를 제정한데 이어 지난 8월 30일부터 시행에 들어갔다. 공정위는 과징금 부과를 위해 종전에는 위원회 사무준칙인 지침을 운용하였으나, 이번 고시 제정을 통해 과징금 부과의 예측가능성, 객관성 및 투명성을 제고하였다. 고시에 따르면 원사업자의 위법행위를 신고한 중소 하도급업체에 거래단절 등 불이익을 주는 보복행위를 하거나 하도급대금·어음할인료·지연이자 등을 지급한 후 이를 회수 또는 납품대금에서 공제하는 탈법행위 등 악성 위법행위에 대해서는 과징금을 부과하기로 했다. 또 위반사업자가 하도급거래시장에서 영향력이 큰 대기업자 이거나 과거 위반전력이 많은 경우로서 부당 하도급대금 결정, 부당감액 등 중대하거나 파급효과가 큰 위반행위를 했을 때도 과징금을 부과하기로 했다. 공정위가 하도급법 위반사업자에 대한 과징금 부과여부의 결정기준과 과징금액 산정방식을 보다 구체화하여 시행함으로써, 법위반의 정도에 상응하는 제재로 인하여 법집행의 실효성이 강화되어 재발방지 효과가 클 것으로 기대된다. 아울러 과징금 부과의 객관성과 투명성을 높이는 한편, 예측가능성을 높임에 따라 대기업 등 원사업자의 자율적인 하도급법 준수 의식을 제고하여 법위반을 사전에 방지함으로써 중소기업의 피해를 예방하는데 크게 기여할 것으로 보여진다.

• Asia Marketing Journal
• /
• v.14 no.1
• /
• pp.99-130
• /
• 2012

Service failure and a poor service recovery may lead loyal customers to try to aggressively punish the service firm. We use perceived betrayal and desire for vengeance as the key constructs to understand customer retaliation. Perceived betrayal is defined as a customer's belief that a firm has intentionally violated what is normative in the context of their relationship. And the desire for vengeance is defined as the retaliatory feelings that consumers feel toward a firm, such as the desire to exert harm on the firm. The perceived betrayal and the desire for vengeance are key antecedents of retaliatory behaviors such as vindictive complaining, negative WOM and third-party complaining for publicity. The empirical results suggest that betrayal is a key motivational factor that lead customers to restore fairness by making use of all means, including retaliation. We also find that relationship quality has effect on a customer's response to a failure in service recovery. As the levels of relationship increases, a violation of the proper fairness has a stronger effect on the sense of betrayal experienced by customers. Considerable research has investigated consumer responses to dissatisfaction. But our study examine the response of outraged and highly frustrated consumers. We focus on emotional and behavioral processes that have not been covered by previous dissatisfaction researches and which are unique to outraged consumers caused by extremely dissatisfied purchase experience. It has recently been pointed out by various mass media that the customers not only have positive effects on the company performance but also put the company in crisis. It has often been reported that one customer's dissatisfaction, for example, never ends as it is, and it tends to grow for retaliating upon the company, depending on the level of seriousness of the dissatisfaction. This sometimes leads to a lawsuit against the company. Our study focuses on the customers' emotional and behavioral responses induced by their extreme dissatisfactions. We divided the customer groups into the customers with high relationship quality and the customers with low relationship quality, and the difference between two groups is examined. The objective of this study is to comprehend the causal relationship between the feeling of betrayal caused by the service failure and the retaliatory behavior triggered by the desire of revenge. Our study is divided into three parts. First, a causal relationship between perceived unfairness and the perceived betrayal and desire for revenge. Second, the effect of the perceived betrayal and desire for revenge on the retaliatory behavior is investigated. Finally, the moderating role of relationship quality in the causal relationship between the unfairness in service recovery and the perceived betrayal is analyzed. This study finds the following empirical results. The distributive unfairness, procedural unfairness and interactional unfairness had significant effects on the perceived betrayal. Especially, the perceived distributive unfairness results in the highest perceived betrayal. When the service company does not provide customers proper and sufficient compensation for the failure, they feel the strong sense of betrayal. And in the causal relationship between the perceived betrayal, desire for revenge and retaliatory behavior, the perceived betrayal has significant effects on e desire for revenge. In addition desire for revenge has significant effects on negative word of mouth, retaliatory complaining behavior and publicity of complaints through third group. Therefore the perceived unfairness has effects on retaliatory behavior through the mediation of the perceived betrayal and desire for revenge. Finally the moderating role of relationship quality was examined in the relationship between the unfairness and perceived betrayal. If the customers experienced the perceived unfairness in the process of service recovery, the customers with high relationship quality feel the stronger perceived betrayal than the customers with low relationship quality do. When they experience the double service failure, the customer group with high relationship quality accumulating the sense of trust feel the more perceived betrayal than the customer with low relationship quality who do not have strong trust. The contribution of this study is to find the effect of the service failure on the retaliatory behavior with the moderating roles of relationship quality. The dimensions of unfairness in service recovery is found to have differential effects on the perceived betrayal, desire for revenge. And these differential effect is moderated by the level of relationship quality.

• Management & Information Systems Review
• /
• v.29 no.1
• /
• pp.145-176
• /
• 2010

In most service organization, salespeople are the most visible representatives of the company. Salespeople are exposed to greater ethical pressures than individuals in many other jobs. In this context, the salesperson's ethical behaviour can play a critical role in the formation and maintenance of long-term buyer-seller relationships. Moreover, it can even generate liability problems for salespeople's organizations through both intentional and inadvertent statements. The purpose of this research focuses on the analysis of the role of ethical sales behaviour, as perceived by customer, in developing and maintaining relationship between the salesperson and the customer. Thus this study examines the relationship among perceived ethical sales behaviour, customer satisfaction, customer trust, and customer loyalty. The results of empirical analysis can be summarized by the following: First, perceived ethical sales behaviour had a significant direct effect on customer satisfaction, customer trust and customer loyalty. Second, customer satisfaction had a positive effect customer trust and customer loyalty. Third, perceived ethical sales behaviour had a significant indirect effect on customer loyalty through customer satisfaction and customer trust. Therefore, These finding will spawn both academic and practitioner interest in the salesperson's ethical sales behaviour and serve as a foundation for further research in this important area.

• Proceedings of the KAIS Fall Conference
• /
• 2010.05b
• /
• pp.796-799
• /
• 2010

본 연구에서는 사회적기업육성법에 의해 인증 받은 한국의 사회적 기업을 대상으로 사회적 기업 운영자 및 주요 경영진의 마케팅 지향성((1) 고객지향성, (2) 경쟁자 지향성 (3) 부서간 유효성)이 기업의 경영성과((1) 재무성과 (2) 사업성과 (3) 조직효과성 )에 미치는 영향을 고찰하고자 한다. 사회적 기업은 수익성과 공공성을 동시에 추구하는 목적을 가지고 있기 때문에 일반적 의미의 기업이라 보기 어렵다. 무엇보다도 이윤의 극대화가 제한되기 때문이다. 또한 현재 사회적 기업에 대한 접근이 복지적 측면에서 많이 이루어지고 있는 것도 사실이다. 그러나 현대적 의미의 사회적 기업은 일정부분 일반기업과 경쟁해야 하기 때문에 스스로의 경쟁력을 갖추어야만 지속성을 유지할 수 있으며 사회적 비용을 절감할 수 있다. 사회적 기업이 일정한 수익성을 지속적으로 추구하지 못하는 경우 정부의 재정 부담이 증가하여 사업의 지속성이 어려움에 빠지게 될 수도 있다. 따라서 본 연구에서는 사회적 기업의 마케팅 지향성에 따른 경영성과를 실증 분석해 봄으로써 사회적 기업이 가져야할 무형자산인 마케팅지향적 사고 및 행위에 대한 시사점을 도출해 보고자 한다.

• Journal of Convergence for Information Technology
• /
• v.9 no.3
• /
• pp.120-127
• /
• 2019

A study on the factors affecting oral health beliefs of some high school third graders on oral health promotion behavior After the oral health education on November 21, 2017, 160 students who explained and agreed on the study purpose and method were final analyzed. Oral health belief and oral health promotion behavior according to general characteristics were analyzed with t-test, one-way ANOVA, and the correlation with Pearson's correlation test. The convergence factors affecting oral health promotion were performed multiple regression analysis. The convergence factors affecting oral health promotion were performed multiple regression analysis. Oral health belief was the highest with 3.61 points, with 4.06 points of benefit, while oral health promotion with 3.25 points. Convergence factors affecting oral health improvement were shown as susceptibility (${\beta}=-0.210$), salienece(${\beta}=0.396$), seriousness(${\beta}=0.306$), and barrier(${\beta}=-0.170$). To explore ways to change the oral health beliefs of high school students, the school district health education is very important, and various oral health education programs to promote oral health promotion should be developed.

• Journal of Convergence for Information Technology
• /
• v.11 no.7
• /
• pp.67-74
• /
• 2021

The purpose of this study was to investigate the safety motivation, confidence in performance, and behavior of safety management and to identify the factors affecting behavior of safety management targeted nursing students. Subjects were 127 nursing students and data were collected by questionnaires from December 1 to December 20, 2020. Data were analyzed using t-test, ANOVA, Scheffe test, Pearson correlation coefficients and multiple regression analysis. Safety motivation was positive correlated with confidence in performance, and behavior of safety management. Confidence in performance was positive correlated with behavior of safety management. Safety motivation and confidence in performance were main factors that affects behavior of safety management. These results suggest to develop education intervention program that include safety motivation, confidence in performance in order to improve behavior of safety management of nursing students.

• Journal of Convergence Society for SMB
• /
• v.3 no.2
• /
• pp.1-8
• /
• 2013

This study examine the relation between small and medium firm's stability and tax avoidance. We use some financial data of small and medium IT firms in KOSDAQ during 2001 to 2009. Following previous research(Desai and Dhamapala 2006), we estimate corporate tax avoidance. And we use quick ratio and current ratio as a short-term stability and equity ratio as a long-term stability. Empirical results follows as. First, It was not significant statistically between short-term stability and corporate tax avoidance. Second, it was significant statistically between the long-term stability and corporate. As corporate tax avoidance increases, the long-term stability(equity ratio) was low. Our analysis provides the empirical evidence between long-term stability and tax avoidance. It offers implications of corporate tax avoidance to small and medium IT firms in KOSDAQ. But this results is difficult generalization because of sample limits.