• Title/Summary/Keyword: 자산 특수성

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An Empirical Study on the Consumer Acceptance of Digital and Physical Products in E-Commerce (전자상거래에서 디지털제품과 물리적제품의 소비자채택에 대한 실증 연구 - 거래비용이론(transaction cost model) 관점에서 -)

  • 김효근;권서영;강소라
    • Asia Marketing Journal
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    • v.3 no.4
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    • pp.1-15
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    • 2001
  • 본 연구는 거래비용이론에 기초하여 전자적 시장의 소비자 제품채택을 경험적으로 검증하였다. 또한 전자적 시장에서 디지털 제품과 물리적 제품에 대한 소비자 제품채택 모형을 제시하고 디지털 제품과 물리적 제품에 대한 거래비용, 불확실성, 자산특수성, 소비자 제품채택간의 관계를 살펴보았다. 즉, 전자적 시장에서 물리적제품에 비해 탐색이나 비교가 용이하고 신발이나 옷과 같이 검사해 볼 필요가 없고, 다운로드를 통해서 운송비용이 들지 않으며, 사후서비스 비용이 적게 드는 디지털 제품에 대한 소비자의 제품구매가 전통적 시장보다 높음을 알 수 있었다. 또한, 디지털 제품과 물리적 제품에 따라 소비자 제품채택은 차이가 있었다. 디지털 제품의 경우 거래비용(-), 불확실성(-), 자산특수성(+) 및 소비자제품채택(+)의 인과관계가 있었다. 그러나, 물리적 제품의 경우 거래비용(-), 불확실성(-), 그리고 소비자제품채택(+)에만 영향을 주었다. 따라서 이에 맞는 제품개발과 전략을 수립해야 할 것이다.

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An Exploratory Study on Buyer-Supplier Relationship in B2B with Internet (기업간 인터넷 전자상거래에서 구매자와 공급자간의 관계 형성에 관한 탐색적 연구: 건설부문 사례를 중심으로)

  • Kim, Hyo-Gun;Cho, Hyung-Seung;Choi, In-Young
    • Information Systems Review
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    • v.5 no.2
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    • pp.169-182
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    • 2003
  • The growth of electronic commerce make business to business electronic commerce market grow dramatically due to dramatic decrease of transaction cost and increase of productivity. It also influences the way of building transaction relationship between buyers and suppliers. This study tends to prove electronic market theory for Internet based 13213 commerce. We observe and analyze the implementation and usage patterns of procurement system of I company. The result shows that even through Internet enable many buyers and suppliers to participate and transact each other, the transaction pattern is different according to asset specificity and uncertainty as follows. First, with adoption of internet, the product with the higher asset specificity rather than lower asset specificity can be easily purchased. Second, Internet doesn't make any significant influence on the transaction of the product with higher uncertainty. But, organization's pre-audit process can indirectly influence on the decrease of the transaction uncertainty.

Construction of web-based IT Assets Management System (웹기반 IT 자산관리 시스템의 구축)

  • Kim, Jae-Saeng;Sin, Hoa-Seang
    • Journal of Digital Convergence
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    • v.10 no.8
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    • pp.193-200
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    • 2012
  • As IT is also recognized as assets, IT assets management system is trying to introduce for the management and operation in domestic enterprises and public institutions. The general assets management system was introduced in domestic companies, but because it managed mainly the only simple information about the assets, there were a lot of operational difficulties of the assets. In order to operate effectively the IT assets used in special business such as bank, prosecutors, railway, etc the classification system of IT assets based on the EA was needed first of all. Accordingly, in this paper, we classified IT assets systematically according to the EA meta model Application Guide V1.4 in consideration of the characteristics about the IT asset business for A public institution, and performed to improve the operating costs and efficiency by implementing a web-based IT assets management system for this public institution.

ASP기반 회계정보시스템 사용의도요인 연구

  • Kim Byeong-Seop;An Byeong-Seok
    • Proceedings of the Korea Inteligent Information System Society Conference
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    • 2006.06a
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    • pp.371-380
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    • 2006
  • 본 연구에서는 우리나라 중소기업에서 ASP 기반 회계정보시스템의 사용의도에 영향을 미치는 요인을 8개로 구분하여 분석하였다. 분석결과 첫째, 정보공유성은 ASP기반 회계정보시스템 사용의도 결정에 유의한 영향을 끼치고 있으며 둘째, 재무 전략적 기대 역시 유의한 영향을 끼치고 있었고 셋째, 회계정보자산 특수성도 ASP기반 회계정보시스템 사용의도 결정에 유의한 영향을 미치고 있으나 회계정보의 질적특성, 회계 정보의 보안성 및 맞춤화, 그리고 정보시스템 성숙도 요인은 사용의도에 미치는 영향이 미미한 것으로 확인되었다.

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Influence Factors and the Introducing Outcomes over IT Outsourcing in the Government Offices (공공기관의 정보시스템 아웃소싱에 미치는 영향 요인과 도입 성과)

  • Jun, Je-Man;Yi, Seon-Gyu
    • The Journal of the Korea Contents Association
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    • v.13 no.3
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    • pp.339-351
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    • 2013
  • In this research, we analyzed the influence factors and introducing outcomes empirically. The influencing factors over IT Outsourcing set up organizational factors(maturity of information system, the support of CEO), dealing factors(asset speciality, uncertainty, degree of using of information system), and risk factors(risk of safety/security. cost increase, loss of autonomy). The result of this study are as follows. In the organizational factors, degree of a maturity of the information system and the support of CEO were analyzed as the variables affecting the introducing outcomes positively. In the dealing factors, however, the degree of using information system was only analyzed as the variables affecting the introducing outcomes positively, while the speciality of asset and the uncertainty factors were analyzed as the variables not affecting the introducing outcomes. In the risk factors, the risk of safety/security and the increase of cost were only analyzed as the variables affecting the introducing outcomes positively, therefore loss of autonomy, was not analyzed as the affecting variables.

A Study on Sijo Theory of Jasan An Whak (자산 안확의 시조론 연구)

  • Bae, Eun-Hee
    • Sijohaknonchong
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    • v.30
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    • pp.219-240
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    • 2009
  • Jasan An Whak did research on the essence of Sijo to show that Sijo has some features as a literature. I tried to show the formation process of Sijo theory in 1930s through Jasan's Sijo theory. As a preparatory step for it, I introduced Jasan's Sijo theory released in early 1930s and examined the characteristic aspects of it. Jasan recognized a literature as a directing post that reveals the history of our national spirit. He thought a literature as a foundation for satisfying new age. Also, he recognized the essence of a literature as a emotional expression. He emphasized that a new literature in Joseon age should have not only particularity of Joseon literature but also universality of modern literature. Jasan studied style of Sijo. Because he was at the time of modernization, he used the term, 'style', instead of 'poongkyeok', which had used before modern time. He tried to show linguistic artistry of Sijo through the series of his works about the style of Sijo. Jasan tried to find formal beauty of Sijo in the aspect of rhythm instead of rhyme. And he claimed that poetic words can be lengthened or shortened to be harmonious with the melody of Sijo. In other words, it is possible to change the words of Sijo for harmonizing with a tune. Jasan recognized that the words of Sijo have a musical function as well as a semantic function.

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Design and Development of University Asset Management systems (대학 자산관리 시스템의 설계 및 구현)

  • Park, Chul-Young;Park, Dae-Heon;Cho, Sung-Eon;Park, Jang-Woo
    • Journal of Advanced Navigation Technology
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    • v.13 no.6
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    • pp.971-976
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    • 2009
  • This paper demonstrates the design and development of asset management systems suitable for the universities full of very various kind of assets. Universities consists of many departments, which have a multiplicity of many experimental. It is very difficult to record and manage assets with hands. In addition, the equipments are moving freely from one lab to another inside the school, which means it is tough to find the location of the assets and so some stuffs that are given lack attention are likely to disappear. So, these things occurring frequently in the university asset management environment should be considered in the design and embodiment of the asset management system. In the proposed system, location recognition of the assets is realized based on a route tracking method, so it is possible to detect the loss of the high priced assets and entrance, export, and lending of them are controlled efficiently. The system is likely to reduce the load of a manager responsible for asset management, because configured to decrease interventions of the manager in overall asset management process. Especially, the proposed system and implementation method will be suitable for small and medium-scale asset management, path tracking, history management.

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Effect of Risk Factors on the Management of Working Capital in Hospital Management (병원경영의 위험요인이 운전자본 관리에 미치는 영향)

  • Ha, Au-Hyun
    • Journal of Convergence for Information Technology
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    • v.10 no.8
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    • pp.187-193
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    • 2020
  • This study analyzed how risk factors in management affect the management of working capital in general hospitals in Korea. The data used accounting information for three years (2016~2017 and 2018) of 271 general hospitals using the medical institution accounting information disclosure system. The independent variables were the working capital level and the cash conversion cycle, The dependent variables were operational risk and market risk, Control variables were selected as components of working capital(cash, accounts receivable, inventory assets, accounts payable). According to the study, the lower the operational risk, the higher the level of working capital hospitals in Korea. Working capital decisions were confirmed to be attributable to operating risks, cash, inventory assets and accounts payable. And the lower the market risk (Operating Margin), the higher the cash conversion cycle. Therefore, it is necessary to review appropriate management measures of operational risks, cash, inventory assets and accounts payable identified as operating capital determinants so that medical institutions can also have economic response capabilities in consideration of the specificity of their operations.

Adjustment effect of the suitability factors of strategy between Information Technology Outsourcing(ITO)'s influence and outcome factors in Government offices (전략의 적합성 요인이 ITO 영향요인과 성과요인 간에 미치는 조절효과 - 공공기관 중심으로)

  • Jun, Je-Man;Yi, Seon-Gyu
    • Journal of Digital Convergence
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    • v.11 no.12
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    • pp.29-40
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    • 2013
  • This study analyzed that adjustment roles of the organization and Information System strategy suitability factors between influence and introduction outcome factors in the IT outsourcing in government offices. Influence factors of IT outsourcing are organization factor(information system maturity, CEO's support), trade factor(asset speciality, uncertainty, using degree of information system), risk factor(risk of security, risk of increase in cost, risk of losing autonomy). And outcome factors are set as economic effect and technology effect. We analyzed that organization and IS strategy suitability factors as moderator variables. Results are the followings. It was analyzed that organization and IS strategy suitability factors are in charge of adjusting role among information system maturity which is lower variable of organization factor, CEO's support, uncertainty of trade factor's lower variable, risk of security which is risk factor's lower variable, risk of increase in cost, loss of autonomy. Therefore, in order for organization to increase the outcome of information technology, organization strategy and IS strategy should be promoted in combined manner. However, it was analyzed that strategy suitability could not take the adjusting role between asset specialty and introduction outcome.

An Empirical Study on the Determinate Factors and Performance of Corporate R&D Outsourcing (기업의 연구개발 아웃소싱의 결정요인과 성과에 관한 실증적 연구)

  • Hwang, Yong-Sik
    • 한국벤처창업학회:학술대회논문집
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    • 2009.10a
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    • pp.111-138
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    • 2009
  • This research focuses on what factors determine firm's decisions on R&D outsourcing and how R&D outsourcing affect R&D performance. In recent years many firms outsource R&D activities instead of internalizing it. Thus, further investigation is necessary to find out this recent trend. Based on several theoretical background the study developed three determining factors of R&D outsourcing which are transactional level, firm level, and risk level. Transactional level composes of independent variables such as R&D cost saving, asset specificity and uncertainty which mainly comes from Transaction Cost Economics theory. Firm level composes of openness to technology from outer source, R&D capability, and outsourcing experience. Risk level composes of technological risk, cost-related risk and managerial risk. The result shows that R&D outsourcing is significantly related to cost saving aspect, low asset specific firms, firms without solid technological background, firms which are open to external technology, firms with other types of outsourcing experience, and firms which take technological risks. However, proposed relationship between degree of R&D outsourcing and R&D performance found out to be insignificant. This research is contribute to the field of outsourcing study since it will give guidance to managers who need to make strategic decisions on R&D outsourcing activities.

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