• Cross-Cultural Studies
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• v.39
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• pp.33-59
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• 2015

This study is for understanding what is the significance and ethics of business in the Ukiyozoushi Seken Tedai Katagi written by Ezima Kiseki in Edo era. There were many merchants called Tedai in Seken Tedai Katagi, and they worked for their owners and the family(家). Tedai thought the business was not for themselves. Their attitudes seemed almost same as the loyalty of chivalry to the lord, so the merchants themselves thought business was not so different from the chivalry's conduct. Then the merchants thought business ethics were changeable, because the result of business was more important than the process of business. If the merchants earned the money by unethical conduct, the business could be eulogized by case, because the earning money was not for themselves but for the owner and the family ultimately. On the other hand, the business was also built up from trust, repute, etc. in Seken Tedai Katagi. So the business was not only the hylic conduct but also the mental conduct for the merchants, then the idea showed the business was not the social ills. In the Edo era, the chivalry and the Confucianists thought the business was social ills, so the merchants should build up the significance and ethics of business by themselves. Seken Tedai Katagi was the one of the cultural conduct to build up the significance and ethics of business of merchants', as we could see them in the stories.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.12
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• pp.337-343
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• 2021

The study's objective is to ascertain the state of the creative industry's market structure, the behavior of entrepreneurs ("conduct"), and the performance of the creative industry in Indonesia. Additionally, this study evaluates the relationship between structure, conduct, and performance within the context of the relationship between the three. This study analyzes longitudinal data from 2005 to 2015 for sub-sectors within the creative industry. The first step is to group statistical sub-sectors into creative-industry categories. The next step is to quantify and analyze the structure, behavior, and performance indicators of each creative industry subsector. Then, using a random effect panel data model, the relationship between structure and performance was estimated and examined. The findings of this study suggest that market share and concentration ratio calculations indicate that the creative industry in Indonesia has a monopolistic market structure. With this market framework, the creative industry's conduct can have an effect on prices. This is undoubtedly consistent with the features of the creative industry, which emphasize innovation as a means of adding value. The panel data estimation findings suggest the need for long-term efforts to maintain a market framework that enables businesses to compete fairly, innovate, and bring value.

• Journal of Information Technology Applications and Management
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• v.9 no.3
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• pp.13-30
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• 2002

ebXML (Electronic Business using extensible Markup language), sponsored by UN/CEFACT and OASIS, is a modular suite of specifications that enables enterprises of any size and in any geographical location to conduct business over the Internet. Using ebXML, companies now have a standard method to exchange business messages, conduct trading relationships, communicate data In common terms and define and resistor business processes. It is the mission of ebXML that provides an open XML-based infrastructure enabling the global use of electronic business information in an interoperable, secure and consistent manner by all parties for creating a single e1ectronic electronic market. This paper briefly overviews the concept of core component, context, assembly rule and context rule. Then, It designs by standard specifications of ebXML core component commonly used in an industry and among industries, and assembles business messages by using XML schema. Therefore, it suggests the mechanism which effectively exchanges business messages among the trading partners. This paper designs core component by using only three business messages of retail industry : orders, dispatch report, sales report.

• The Journal of Society for e-Business Studies
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• v.4 no.3
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• pp.43-62
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• 1999

This paper is to analyze business activities of approval/permission (A/P) and to describe its problems. To conduct the A/P business activities currently, there are many problems such as complex business process and different business policies among the each organization. In order to solve the problems, this paper suggests the A/P system of highway construction CALS (Commerce at Light Speed). CALS, a top down vision of complete computing integration, promises to support electronic data exchange. The A/P system is designed to classified documents based on CALS standard and store them to database. The data register to the A/P system by the Internet, and each construction company can use the A/P system by Internet also. Benefits of the A/P system is reduction in junk documents for approval/permission actives, improvement in conduct and services life cycle support.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.75
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• pp.199-224
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• 2017

As Multi-National Enterprises expanded their investments to foreign countries, numerous controversies and disputes arose from their negative impacts, such as violations of human rights and damage to the environment of the host countries. In response, International Organizations such as the OECD have considered various ways to prevent these negative impacts and search for more efficient dispute resolution methods. It is recognized that the OECD Guideline is one of the tools they created for this purpose. The OECD Guideline is contrastable from Corporate Social Responsibility (CSR) initiatives which are regarded as a corporation's charity activities apart from their core business functions. However, Responsible Business Conduct (RBC) like the OECD Guideline can be understood as a concept moving forward from CSR, due to its requirements that corporations carry out their duties in a responsible manner within the field of their core business, such as tax, global supply chain or consumer protection. RBC which is binding in nature, has even been implemented through legislation in developed countries such as the USA, France, Switzerland, and the UK. The discussion in Korea, however, has not reached that level. Discussions for legislation center singularly on CSR efforts, with a dialogue only recently forming around the topic of legislation concerning RBC. Small and medium sized enterprises (SMEs) who lack certain financial and other resources to adequately develop RBC initiatives may find this more obstacles to implementation through legislated RBC, than if it were presented in Korea through other means. It's necessary to admit that RBC is a critical issue in international business. However, time is required to consider its application directly to SMEs.

• Asia-Pacific Journal of Business
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• v.4 no.2
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• pp.21-30
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• 2013

Ethics involves distinguishing between what is right or wrong thereby making a correct choice. An organization should treat its internal as well as external stakeholders ethically. This research gives valuable insights on the prevailing ethical climate and potential organizational challenges in institutionalizing ethics and its management in the manufacturing sector. The present study is designed to analyze four parameters of ethical climate in the manufacturing sector with reference to different managerial levels, to identify the critical factor of the ethical code of conduct and to find correlations between four parameters of ethical climate. Descriptive research has been used and data are collected from 200 employees of three Indian companies of manufacturing sector using a well designed questionnaire. Analyzing data with SPSS, It has been found that overall good number of people believe that MBE (Management of Business Ethics) process is well implemented. People are well aware and trained and involved in the ethical process. Senior management is very much committed to promote the ethical environment in the organization and thus company values are well communicated to the employees. Concern resolution mechanism is well established in the organization. MBE in the organization is more prevalent in higher-level employees. Senior management commitment and reinforcement is very critical for CoC (code of conduct). Correlation between all the 4 parameters is positive and significant. But the parameters are not highly correlated with each other. Organizations need to work upon these parameters to promote an ethical climate in the organization by awarding or felicitating exemplary ethical behavior. More emphasis should be given on senior management commitment and reinforcement of the ethical behavior across all levels.

• Korean Architects
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• s.655
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• pp.122-124
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• 2023

• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.187-198
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• 2020

This study investigates the determinants of the likelihood of a tax re-audit in Korea. It adopts a researcher-administered questionnaire survey method for data collection. The survey questionnaire is randomly distributed to 1,120 individuals with tax-related knowledge and experience. Using a final sample of 342 responses, we conduct a cross-sectional regression analysis to test our hypotheses. The results show that the level of tax non-compliance significantly affects the likelihood of a tax re-audit. This finding suggests that the increase in re-audits in Korea is attributable to the tendency of the tax authority to conduct a re-audit to detect taxpayers' non-compliance behavior by excessively broadening the scope of re-audits. This study also finds that the level of tax non-compliance is influenced by the perception of procedural unfairness, measured by operational inconsistency and regulatory lack of clarity. Lastly, the results reveal that the level of tax non-compliance mediates the relationship between the perception of procedural unfairness and likelihood of a tax re-audit. This finding indicates that enhancing procedural fairness could fundamentally reduce unnecessary re-audits that infringe on the rights of taxpayers, as the likelihood of a tax re-audit is not solely determined by the level of tax non-compliance but also by perceived procedural fairness.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.393-402
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• 2021

This study aims to examine whether symmetric effects or asymmetric effects of exchange rates exist in determining the money demand in Indonesia. Simple-sum money and Divisia money were included in different models for comparison due to the financial developments in Indonesia. This study uses time-series data from 1996Q1 to 2019Q4 for the estimation. The nonlinear autoregressive distributed lag (NARDL) model is utilized to verify the asymmetric effects of exchange rates on money demand. The Augmented Dickey-Fuller and Phillips-Perron unit root tests were performed to verify the order of integration of the variables. The findings of this study revealed that the exchange rate is one of the most important determinants of money demand in Indonesia and the effect is asymmetric. The findings further indicated that money demand function, which incorporates Divisia monetary aggregate is parsimonious. Monetary targets such as money supply and interest rates are critical for monetary policy conduct to achieve inflation levels set by government. As the adoption of an inflation targeting framework needs to be in keeping with the flexible exchange rate system, the asymmetric effect of exchange rate changes can be used in exchange rate policy conduct to achieve financial system and price stability.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.37 no.3
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• pp.24-35
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• 2014

This paper examines, from the perspective of the structure-conduct-performance (S-C-P) paradigm, the structural factors that determine R&D concentration in industries. The results are as follows. First, an industry's R&D concentration is directly related to its market concentration, R&D intensity, capital intensity, and technological opportunities. In contrast, the higher an industry's performance, the more likely the diffusion of R&D investment is for firms belonging to that industry. Second, an industry's R&D concentration has a positive effect on its market concentration but a negative effect on its performance, suggesting that governments should adopt R&D policies that would induce more firms to invest in R&D instead of focusing only on a few firms to enhance industry performance.