• Title/Summary/Keyword: 심적 회계

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세무.회계 - 세무조사에 대한 납세자 권리보호

  • Song, Jae-Hyeon
    • Monthly Korean Chicken
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    • v.16 no.1
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    • pp.134-135
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    • 2010
  • 대부분의 사업자들은 사업장에 세무조사를 나온다고 하면 얼른 불안한 마음이 들기 마련이다. 평소 성실하게 신고해왔고 달리 잘못한 것이 없음에도 세무조사라는 단어 자체가 일반적으로 듣는 이로 하여금 불안한 마음을 갖게 하며 심적 부담을 주는 것 같다. 그러나 국세청은 세무조사에 대한 납세자의 부담을 덜어주고자 노력하고 있다.

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The Effect of the Satisfaction after Consumption and Consumer Self-Confidence for Hedonic Products on Transaction Coupling (소비 후 만족도와 소비자 자신감이 거래 커플링에 미치는 영향 - 쾌락적 제품을 중심으로 -)

  • Kang, Seong-Min;Kang, Hyun-Mo
    • CRM연구
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    • v.4 no.2
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    • pp.1-17
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    • 2011
  • In the study of transaction coupling and consumer behavior it is argued that the satisfaction after consumption and consumer self-confidence would affect the degree of transaction coupling. Based on Kivetz(1999), this study expand transaction coupling which is a mental accounting process. Satisfaction after consumption and consumer self-confidence have been frequently cited as a key construct for predicting various consumer-related behaviors. The purpose of this research is to examine the effect of satisfaction after consumption and consumer self-confidence for hedonic products on transaction coupling. In order to explain the impact of consumer self-confidence clearly, the authors used a five-factor(i.e., information acquisition, consideration-set formation, personal and social outcomes, persuasion knowledge and marketplace interfaces). Using the scenario about baseball game, the authors manipulated the consumer satisfaction after consumption (satisfaction vs. dissatisfaction) between-subjects design. And consumer self-confidence was measured based on Bearden et al.(2001). The results of experimental study showed that the main effects of satisfaction after consumption is significant. The larger consumer satisfaction after consumption reflected a higher degree of transaction coupling. The 2-way interaction between satisfaction after consumption and consumer self-confidence is also significant. Specifically, the transaction coupling differentiation from satisfaction after consumption tends to be larger at high consumer-self confidence than at low one.

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