• Management & Information Systems Review
• /
• v.30 no.1
• /
• pp.71-86
• /
• 2011

The existing tax law provides that alloted resident tax on corporation tax is apportioned in accordance with the number of employees and total building area as of the end of business year. Through a case analysis, however, this study found that such apportionment is not applied to businesses whose operation was already withdrawn as of the end of business year. To solve this problem, the study proposed that the apportionment of alloted resident tax on corporation tax should be made in accordance with the number of employees and total building area in the middle of business year and a standard of corporation tax assessment, that is, sales assessed according to the value-added tax law. This proposal already proved to be reasonable by lots of actual cases that showed the realization of balance in taxation. To make more precise standards of the above mentioned apportionment, then, the study proposed that in the ordinance of the local tax law, 'as of the end of business year' should be replaced by 'in the middle of business year'. In addition, 'in the middle of business year' should be defined as 'in the period of continuous business' from the date of business end in the previous year to the date of business end in the present year and the length of the period should be calculated by month. These moves would bring more transparent and balanced local tax assignment than present under the local tax law.

• International Commerce and Information Review
• /
• v.19 no.4
• /
• pp.75-91
• /
• 2017

Lately, countries around the world have been focusing their efforts on shifting from conventional industries to innovative-technology-based industries, and committing their competencies to growing startups as an important next-generation industry that will lead national competitiveness. However, there are inadequacies in studies and methods that analyze research and development (R&D) investment and startup performance from a technology perspective, which is an innate nature of startups. This study analyzed the correlation between a startup's R&D investment and its performance. More specifically, this study performed a correlation analysis and a panel analysis on startups that reached KRW 100 billion in revenue; these analyses were not applied in previous studies. The following are the findings: first, the R&D investment percentage of startups located in other regions was relatively higher than that of those in the Seoul metropolitan area, and second, when a startup's operating margin and net profit margin were high, its R&D investment percentage tended to go higher. In conclusion, this study identified that R&D performance resulting from R&D investment was a core competency factor in the success of a startup.

• Journal of Distribution Science
• /
• v.4 no.2
• /
• pp.5-20
• /
• 2006

Retail is called location business because it is one of the most important factors to estimate management of stores for retailers who are going to sell products directly to customers. Retailers' management achievements are shown in sale in general. Therefore, retailers tend to focus on ways to increase the numbers of customers in order to raise sales. First of all, in this research, I am going to examine the most fundamental models such as Reilly's retail gravitation, converse model, huff probability model and multiful losit model in selecting stores. Secondly, I am going to provide the process and analyzing ways to predict estimated sales amount with the previous theory model. Also I am going to predict estimated sales amount of the department store L which is located in D metorpolitan city. Lastly, I am going to argue about the problem of this research and the next research subject. Our main goal is to provide ways to complement and inspect sales estimation models, which can be used in fields after taking characters of high class structure of Korea into consideration on the base of previous researches. According to the result of the research, my conclusion is that if the process of analysis and changing factors are complemented, revise model, which can reflect reality of Korea, will be provided. Therefore, in the future study, we have to build up theory models to suit for our retail market through critic reviews about the existing high class structure of Korea.

• Journal of the Korea Fashion and Costume Design Association
• /
• v.17 no.2
• /
• pp.1-10
• /
• 2015

The purpose of the study was to analyze differences in importance of product selection criteria of retail buyers in Dongdaemum market according to price line of products, annual sales volume of the company, and work period as a retail buyer. The study defined a retail buyer as a buyer who buys apparel products in Dongdaemum market for their own stores. The questionnaire developed by the researchers was distributed to 200 retail buyers in Dongdaemun market. One hundred seventy two questionnaires were used in the final analysis. The data were analyzed by common factor analysis, ANOVA, and Tukey's test using SPSS 18.0/Windows. The results showed that product selection criteria were classified into 4 factors: fashion design, price, quality, and assortment. There were significant differences in importance of product selection criteria by retail buyers in Dongdaemum market according to price line of products and annual sales volume of the company, and work period as a retail buyer. The buyers of higher price products showed higher importance in all four factors of the product selection criteria. Also, the buyers of the company with lower annual sales volume considered price factors more important, but the buyers of the company with higher annual sales volume thought quality factor more important. Moreover, the buyer with work period of less than three years regarded price as a more important factor.

• Korean small business review
• /
• v.42 no.2
• /
• pp.93-115
• /
• 2020

Government funded research institutes (GFRIs) maintain a cooperative relationship with companies and stably provide their resources through the family company system. They are thereby implementing a demand-oriented support system that responds to the needs of the company. This study analyzed the changes in corporate financial performance depending on the participation in family company system and customized support. For this purpose, 2,229 companies registered with the KITECH during 2015-2017 composed the "Family company group", and 80 companies that participated in the customized support were selected as the "customized support group". The effect of participation on the corporate financial performance was analyzed using the PSM-DID model. The analysis verified that companies in a cooperative relationship with GFRIs had a higher sales growth rate than others. Furthermore, when these companies received additional customized support, their OI and ROE were significantly improved. The value of this study lies in that it quantitatively analyzed the cooperation performance of partner companies following a sustainable SME-GRI relationship. In addition, it provides insight into the strategic support system for SMEs by confirming the necessity of a customized support based on the relationship.

• The monthly packaging world
• /
• s.289
• /
• pp.45-66
• /
• 2017

(사)한국포장협회(회장 신동호)는 지난해 9월 1일부터 총 92개 회원사를 대상으로 '회원사 실태조사'를 추진했다. 회원사의 매출규모를 비롯해 재직 인원, 연구개발 및 품질관리 실태, 또 내수 및 대외 수출 활동 현황, 경쟁력 여부 등을 조사 분석한 후 2017년 5월 '2016년도 (사)한국포장협회 회원사 실태조사 결과 보고서'를 발표했다. 이 보고서는 연포장 가공, 필름 및 시트, 알루미늄박, 그라비어잉크, 제판, 인쇄기계 및 부품, 기타 부자재 생산 및 판매를 조사 분석하여 신뢰성 있는 통계자료를 만드는데 초점을 맞춰 실시했다. 협회 관계자는 "조사사업을 통해 협회 회원사가 국내 패키징산업에서 차지하고 있는 비중을 파악하고, 국내 및 외국 바이어들에게 우리협회 회원사의 생산능력과 생산기술 등을 소개하는 자료로 활용할 뿐만 아니라 도출된 통계 자료를 바탕으로 패키징산업에 대한 대정부 지원을 유도하고, 협회가 추진하고 있는 해외수출사업의 지원 자료를 위한 기초 자료를 만들 계획"이라고 소개했다. 또한 "이 보고서는 회원사는 물론 패키징업계가 공유해 과잉투자, 과당경쟁방지에도 활용할 예정"이라고 말했다. (사)한국포장협회는 2년마다 전 협회 회원사를 대상으로 실태조사사업을 실시하고 그 결과를 발표하고 있다. 다음에 '2016년도 (사)한국포장협회 회원사 실태조사 결과보고서'의 주요 내용을 살펴보도록 한다.

• International Commerce and Information Review
• /
• v.15 no.3
• /
• pp.263-287
• /
• 2013

This study aims to analyse whether outward foreign direct investment(FDI) by Korean manufacturers has a positive or negative effect on the nation's exports and imports. It provides a comprehensive analysis using both micro and macro approaches to overcome the limitations of the previous studies. In its micro-analysis, this study analyzed the impact of the outstanding outward FDI stock and other related factors on net export/import creation using panel data of 589 overseas affiliates of Korean manufacturers during the period of 2006 to 2011. And in the macro-analysis, the study analyzed the impact of outward FDI on exports using panel data of 23 manufacturing sectors during the period of 2000 to 2011. As a result of empirical study, contrary to the results of most previous studies, Korea's export can be negatively affected when it's manufacturing companies increase their outward FDI and localize their overseas businesses.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.18 no.9
• /
• pp.356-365
• /
• 2017

Most studies of the effects of corporate patents on managerial performance conducted to date have been based on internally-generated patents. However, global pharmaceutical and biotechnology companies acquire patents not only from internal research and development (R&D), but also through university-industry collaboration and purchase. Focusing on this issue, our study collected patents from various sources, including internal R&D, purchased patents, and university-industry collaboration, to examine the real effects more accurately. Additionally, our study used a finite time lag model to consider the time lag between patent and corporate performance. The results of the quantitative analysis of the relationship between patents and corporate financial performance revealed that patent quantitative levels had less impact on sales than other types. However, quantitative patents levels appeared to have a significant impact on market value. Moreover, quantitative patent levels appeared to moderate impact on corporate profit. Patents acquired by internal R&D had the greatest impact on market value, while purchased patents had the greatest impact on corporate profit and sales. The purchased patents had a significant effect on financial performance in the pharmaceutical and biotechnology companies because of the long time required and expense associated with R&D. Overall, the results of this study provide the basis for global pharmaceutical and biotechnology companies to configure an optimal patent portfolio.

• The monthly packaging world
• /
• s.254
• /
• pp.103-119
• /
• 2014

산업통상자원부가 주최하고 한국생산기술연구원이 주관하는 "제8회 미래패키징 신기술 정부포상"시상식이 이번 달 10일 일산 킨텍스 그랜드볼룸에서 열린다. 미래지식산업인 패키징산업 종사자의 긍지와 자부심 함양의 계기를 실천하고, 패키징산업 종사자의 사기진작과 패키징산업 활성화를 도모하기 위해 매년 진행되고 있는 미래패키징신기술 정부포상은 패키징산업 기술인의 기술개발 의욕을 고취하고 패키징산업 기술성과 및 산업발전 기여도에 대한 정부포상를 실현하며 패키징산업 종사자간 정보교류 극대화 및 공동체 의식 함양으로 일체감을 조성시켜왔다는 평가를 받고 있다. 미래패키징 신기술 정부포상은 기업부문 및 학생부문, 그리고 공로부문으로 나누어 수상자를 선정, 진행되고 있다. 기업부문은 패키징 완제품, 친환경패키징, 패키징관련기계(설비) 및 관련부품, 패키징인쇄(라벨링), 패키징원부자재 생산 및 가공공정, 패키징디자인 등의 분야에서 신기술 개발 또는 개선으로 수출신장, 매출 수익 증대 및 발명특허 획득을 통해 패키징 기술력 발전에 기여한 기업의 패키징제품 또는 패키징디자인을 대상으로 하고 있으며, 학생부문은 패키징 디자인 관련분야 전공자로 패키징과 연관된 컨셉으로 상품성, 창의성, 표현성, 친환경성, 지속가능성 등이 어우러진 독창적인 패키징제품 또는 패키징디자인을 대상으로 진행하고 있다. 또한 공로부문은 패키징 산업 관련 산업계, 학계, 연구계, 유관기관에 종사하는 자로서 패키징 관련 핵심 기술개발, 경영, 마케팅 면에서 패키징 산업 발전에 기여한 공적이 뚜렷한 자, 패키징산업발전 정책연구 및 패키징산업 육성에 기여한 기업 또는 개인을 대상으로 하고 있다. 제8회 미래패키징 신기술 정부포상 심사 결과 (주)연우의 'One Material Pump-Bellows'를 비롯 총 4개사가 산업통상자원부 장관상 수상자로 선정됐으며, 공로부문에서는 (사)한국포장협회의 한용교 명예회장((재)한용교장학재단 이사장)과 김형빈 한국공업포장협회 부설 수송포장기술연구소 소장이 수상자로 선정됐다. 본 고에서는 수상작 및 수상자들의 활약상을 살펴보도록 한다.

• Journal of the Korea Computer Graphics Society
• /
• v.8 no.3
• /
• pp.17-23
• /
• 2002

Motion capture system is widely used nowadays in the entertainment industry like movies, computer games and broadcasting. This system consist of several high resolution and high speed CCD cameras and expensive frame grabbing hardware for image acquisition. KAIST VR laboratory focused on low cost system for a few years and have been developed a LAN based optical motion capture system. But, by using low cost system some problems like occlusion, noise and swapping of markers' trajectory can be occurred. And more labor intensive work is needed for post-processing process. In this thesis, we propose a trajectory rectification algorithm by confidence model of markers attached on actor. Confidence model is based on graph structure and consist of linkage, marker and frame confidence. To reduce the manual work in post-processing, we have to reconstruct the marker graph by maximizing the frame confidence.