• Journal of Distribution Science
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• v.10 no.3
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• pp.51-61
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• 2012

This study seeks to understand how the choice of a coffee shop is related to a customer's loyalty and which characteristics of a shop influence this choice. It considers large-sized coffee shops brands whose market scale has gradually grown. The users' choice of shop is determined by price, employee service, shop location, and shop atmosphere. The study investigated the effects of these four properties on the brand attitudes of coffee shops. The effects were found to vary depending on users' characteristics. The properties with the largest influence were shop atmosphere and shop location Therefore, the purpose of the study was to examine the properties that could help coffee shops get loyal customers, and the choice properties that could satisfy consumers' desires The study examined consumers' perceptions of shop properties at selection of coffee shop and the difference between perceptual difference and coffee brand in order to investigate customers' desires and needs and to suggest ways that could supply products and service. The research methodology consisted of two parts: normative and empirical research, which includes empirical analysis and statistical analysis. In this study, a statistical analysis of the empirical research was carried out. The study theoretically confirmed the shop choice properties by reviewing previous studies and performed an empirical analysis including cross tabulation based on secondary material. The findings were as follows: First, coffee shop choice properties varied by gender. Price advantage influenced the choice of both men and women; men preferred nearer coffee shops where they could buy coffee easily and more conveniently than women did. The atmosphere of the coffee shop had the greatest influence on both men and women, and shop atmosphere was thought to be the most important for age analysis. In the past, customers selected coffee shops solely to drink coffee. Now, they select the coffee shop according to its interior, menu variety, and atmosphere owing to improved quality and service of coffee shop brands. Second, the prices of the brands did not vary much because the coffee shops were similarly priced. The service was thought to be more important and to elevate service quality so that price and employee service and other properties did not have a great influence on shop choice. However, those working in the farming, forestry, fishery, and livestock industries were more concerned with the price than the shop atmosphere. College and graduate school students were also affected by inexpensive price. Third, shop choice properties varied depending on income. The shop location and shop atmosphere had a greater influence on shop choice. The customers in an income bracket of less than 2 million won selected low-price coffee shops more than those earning 6 million won or more. Therefore, price advantage had no relation with difference in income. The higher income group was not affected by employee service. Fourth, shop choice properties varied depending on place. For instance, customers at Ulsan were the most affected by the price, and the ones at Busan were the least affected. The shop location had the greatest influence among all of the properties. Among the places surveyed, Gwangju had the least influence. The alternate use of space in a coffee shop was thought to be important in all the cities under consideration. The customers at Ulsan were not affected by employee service, and they selected coffee shops according to quality and preference of shop atmosphere. Lastly, the price factor was found to be a little higher than other factors when customers frequently selected brands according to shop properties. Customers at Gwangju reacted to discounts more than those in other cities did, and the former gave less priority to the quality and taste of coffee. Brand preference varied depending on coffee shop location. Customers at Busan selected brands according to the coffee shop location, and those at Ulsan were not influenced by employee kindness and specialty. The implications of this study are that franchise coffee shop businesses should focus on customers rather than aggressive marketing strategies that increase the number of coffee shops. Thus, they should create an environment with a good atmosphere and set up coffee shops in places that customers have good access to. This study has some limitations. First, the respondents were concentrated in metropolitan areas. Secondary data showed that the number of respondents at Seoul was much more than that at Gyeonggi-do. Furthermore, the number of respondents at Gyeonggi-do was much more than those at the six major cities in the nation. Thus, the regional sample was not representative enough of the population. Second, respondents' ratio was used as a measurement scale to test the perception of shop choice properties and brand preference. The difficulties arose when examining the relation between these properties and brand preference, as well as when understanding the difference between groups. Therefore, future research should seek to address some of the shortcomings of this study: If the coffee shops are being expanded to local areas, then a questionnaire survey of consumers at small cities in local areas shall be conducted to collect primary material. In particular, variables of the questionnaire survey shall be measured using Likert scales in order to include perception on shop choice properties, brand preference, and repurchase. Therefore, correlation analysis, multi-regression, and ANOVA shall be used for empirical analysis and to investigate consumers' attitudes and behavior in detail.

• Korean small business review
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• v.31 no.2
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• pp.85-102
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• 2009

With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

• Korean Journal of Microbiology
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• v.49 no.2
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• pp.172-178
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• 2013

The strains were added to the feed in the concentration of $10^3$, $10^5$, and $10^7$ CFU/kg and 2% of fishes were given the feed twice a day (8 AM and 5 PM) for 12 weeks. In result of the nonspecific immune response study to examine Respiratory burst activity, Lysozyme activity and Phagocytosis activity every two weeks until the end of the study, all test samples showed greater activities than control samples and improved immune activity with Bacillus sp. IS-2. The mortality test performed by artificial infection using Streptococcus iniae, a pathogenic bacterium, after the completion of this study also showed over 55% greater survival rate in all test samples. In result of performing PCR using the universal primer to verify that the probiotic stays in the intestines of the fishes, all test samples showed PCR product of 1,465 bp. Based on the above findings, it was concluded that Bacillus sp. IS-2 in the feed improved farmed flatfish's immune system and resistance against diseases as the probiotics. Also, the physiological indicators discovered by this study would be useful for identifying the mechanisms of probiotics.

• Journal of Agricultural Extension & Community Development
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• v.20 no.4
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• pp.1045-1078
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• 2013

The purpose of the present study is to improve the effectiveness of Korea's ODA projects on agricultural technology transfer to Africa. This study investigates agricultural extension system of African countries and provides a direction of the systematic strategies of the Korean ODAs on agricultural technology. This study pays particular attention on Africanization of agricultural technology transfer of the Korean ODA strategies. Unlike the previous studies focusing mainly on micro level investigation on the ODA strategy development, the present study incorporates the agricultural technology dissemination system of Ethiopia and Uganda in a macro perspective to develop a desirable form of the ODA strategy. The findings illustrate that the technology dissemination systems of the case countries have different characteristics depending on the function and organization of extension agency. And their functional capability and role segmentation by the extension agency are differently configured, too. In case of Ethiopia, top-down structure for the agricultural extension system has been built. Farmers' group and field agent of the information delivery system has expanded their participation into the system. However, we also find that the system of Ethiopia still lacks effective use of its existing technology, since it puts more emphasis on management aspects than improvement of agricultural productivity for farmers. On the other hand, even though Uganda has established participatory extension system that encompasses the entire agencies of the extension system, government efforts to enhance the extension system are still concentrated on expanding research functions rather than technical dissemination. The results imply that promoting and strengthening localization of the ODA strategy has to be developed to make localization policy of the Korean ODA. The present study concludes with some specific policy implications for necessary conditions of the agricultural development in African countries.

• Management & Information Systems Review
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• v.36 no.1
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• pp.59-80
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• 2017

Due to the recent deepening youth unemployment aftereffect, government, companies and universities seek a youth unemployment resolution method and jobs creating measures. But there are indications that the Good Job the university students prefer are limited and sudden rise of the youth unemployment rate mirrors the situation in Japan 20 years ago. Thus, based on the preceding research, this research attempted to perform comparative analysis on Korean and Japanese university students' employment preparation activities and perceived organizational support affect their Awareness of Good Job. To achieve the goal, 2013 GOMS 5,380 copies provided by Korea Employment Information Service are used in the case of Korea and total 5,636 copies within 256 questionnaires targeted to Japanese university students are used in the case of Japan. The results of analysis are as follows. The effect relationship between the perception of organizational support and awareness of Good Job showed a positive influence both in Korea and Japan. The effect relationship between employment preparation activities and awareness of Good Job showed a meaningful effect in Korea whereas it showed no effect in Japan. In the relationship between activities of employment preparation and awareness of Good Job, moderating effect of gender and major field of study didn't show any effect either in Korea or Japan. The results of this research are as follows. First, because it is verified that the support of university has positive influence on the university students' awareness of Good Job, it seems that universities need to intensify the support for the students' welfare enhancement, education satisfaction and the structural support system. Second, the gap of attitude of employment preparation activities and awareness of Good Job between Korea and Japan occurred due to the levels of social structure, welfare and wage differences in the two countries. Therefore, if measures of policy to resolve the welfare and wage gaps between conglomerates and smaller enterprises are enacted, the awareness of younger generations to the Good Job will show a corresponding effect.

• Journal of Korean Academy of Nursing
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• v.4 no.3
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• pp.63-79
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• 1974

1. The purpose of this study. The purpose of this study is to plan and investigate short-term nursing education of two-years associate degree program to produce middle-level professional nurses which are needed by-society and nation. Current nursing education in Korea is divided into four years degree program, three years diploma program Even (though) there are differences in the aims of their education, the curriculums are not much different between the education for producing leaders which is its basic purpose and training middle-level professional nurses. Therefore the purpose of associate degree program lies in minimizing the waste of time and finance which are invested for long-term education for middle-level professional nurses. And also this coincide with the policy of national technical training and definite supply of nurse manpower according to health policy for effective role and ability of nurse. 2. The method of study. This is based on the study of literature, research on the actual condition and investigation of opinion- through questionnaire. L) The study of literature: Domestic and foreign literatures for two years associate degree program were studied and investigated. 2) Research on the actual condition : Current three years nursing education program was collected and analysed. 3) Investigation of opinion. The problem of curried nursing education system and the possibility of two years associate degree program were investigated through questionnaire. 3. The result of the study. 1) The trend of recent nursing education. a. The aims of nursing in past chiefly taking care of physical disease of patient has recently changed to nursing of character including physical, mental, socio-economic, educational and psychological condition. b. For the performing systematic and effective nurse's duty according to her role, the-change of educational system which is classified as a range of education the period of education and certificate after graduation has been enforced or fulfilled. c. Nursing education also has a trend to become a collage or two years associate degree program which can get same legal protection as other educational institutions whose basic purpose is education. Attached nursing school to hospital is getting disappeared because of disadvantage of educational system. 2) Problems. Depending upon research on actual condition of current 3 years nursing education program. a. There are too many subjects. b. Contents of education could be doubled because major subjects are subdivided in detail. c. The credits for graduation are too heavy comparing to the period of study or the ability of students. (The necessary credits are 150.8 for three years according to actual investigation 4. There is no certain standard in organizing curriculum therefore there are too much differences between schools. 4. Basic Plan. The plan for two years associate degree program in nursing education depending on demand of professional nursing field of society is based on following items. 1) Training middle-level professional nurse lay emphasis on liberal arts and basic major field. 2) Liberal arts are divided into required and optional subjects and students could take courses by choice. 3) Major subjects are compound together by fields and they become the sciences of nursing Ⅰ,Ⅱ,Ⅲ,Ⅳ and every items has its educational purposes and contents major study includes laboratory practice and clinical experience. 4) The required credits for graduation are to which means 17-18 credits a semester. The above has been planned to solve the problems of current three years nursing education program. In conclusion for the achievement of this system, following items are needed. 1) It is necessary to change educational administration and system such as amendment of educational law or order of educational application of law. 2) Qualified professors should be available to understand and develope the idea or purpose of this educational system. 3) Local medical institutions should be opened widely and educational for clinical training. 4) The job after graduation should he secured positively.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.8 no.2
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• pp.75-82
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• 2013

This study was carried out to contribute to the self-help and sustainability of grassroots business in Gangwon-do. To achieve this, after setting up the concept of community business, understanding the current designating status of community business and analyzing the business content and the business promotion system, I tried to analyze the continuing factors of businesses and shops, which are more than hundred years old, in Japan and seek a solution to the sustainability of community business in the province. The community business in the province, which is designated and operated, is like this; 86 preliminary social businesses, 62 town businesses, 38 social businesses. The total comes to 186. The preliminary social businesses and the social businesses are assigned more in urban area and the manufacturing sector and educational field have a lot of business contents. When it comes to the business promotion system, there are many incorporated companies and limited companies. While the town businesses are assigned more in county area, the agricultural food field and cultural world have a lot of business contents. When it comes to the main participant of business, the agricultural corporations took the first place overwhelmingly. Especially, I found out that the main participants of community business consist of 38 voluntary associations, which is 20.4 %, and we need to make up for the specialty deficiency in business management. In order to keep the continuity of community business in the province, we could achieve the results of manpower development through the case analysis research, securing good materials which can give the consumers confidence, increasing the quality of the products, maintaining high technical skills, keeping up the tradition of business and demanding forecasting. I think a successive research efforts will be required for securing good materials and increasing the quality of the products in tandem with the local community. And also we need to establish a supporting & operating system through the liaison between the business & academic world, business & administration, and business & business for securing a management specialty as an industrialist.

• Journal of the Korean Society of Food Science and Nutrition
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• v.33 no.8
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• pp.1279-1285
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• 2004

To evaluate the antimutagenic effect and hepato protective of bamboo trees and bamboo byproduct, hot-water extracts from four kinds of bamboo [wang-dae (Phyllostachys bambusoides S. et Z.), som-dae (Phyllostachys nigra var. henonis), maengjong-juk (Phyllostachys pubescens) and o-juk (Phyllostachys nigra Munro)] and maengjong-juk extract coated rice were evaluated for antimutagenicity by Ames test using Salmonella typhimurium TA100. Bamboo extracts showed strong antimutagenic activity in the Ames test which MNNG was used as mutagen in the absence and presence of S9 mix. Maengjong-juk extract coated rice diet suppressed the loss of body weight significantly. Food intake was increased in maengjong-juk extract coated rice supplemented group but showed no significant differences between control and maengjong-juk extract coated rice diet groups. Food efficiency of maengjong-juk extract coated rice supplemented group was significantly higher than that of the control group. Liver weight was significantly increased by maengjong-juk extract coated rice diet administration. Plasma GOT & GPT activities of rabbit were significantly suppressed in maengjong-juk extract coated rice supplemented group. These results suggest that bamboo trees extracts and maengjong-juk extract coated rice are bioavailable resource on treatment of cardiovascular disease, such as atherosclerosis and hypercholesterolemia.

• The Journal of Korean Academy of Prosthodontics
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• v.49 no.3
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• pp.229-235
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• 2011

Purpose: The aim of this study was to evaluate the current status of dental geriatric education in Korea. Materials and methods: One of the faculty members related in geriatric education was selected in each Korean dental school and the questionnaire on geriatric dental education was sent to them by e-mail. The questionnaire consists of the topics about undergraduate geriatric education and administration of the geriatric education. The information obtained from the questionnaire was compared with that of other countries in the aspects of curriculum, teaching methods, subjects, and existence of specific clinics, etc. Results: Seven schools have geriatric dentistry in undergraduate education curriculum. Among those, only two schools had it taught by theoretical lecture as well as clinical lecture. Two dental schools had specific geriatric clinic among seven dental schools. Compared with the USA and western European countries, the geriatric dental education in Korea is at a developing stage and was perfunctory without diverse clinical experience. Conclusion: In Korean dental schools, geriatric education was mostly conducted by lectures, and clinical teaching programs were not well organized compared with developed countries. It seems that the status of geriatric dental education in Korea has not been well established academically or administratively yet.

• Journal of Intelligence and Information Systems
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• v.20 no.4
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• pp.141-154
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• 2014

The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.