• Title/Summary/Keyword: Business Judgement

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The Impact of Visual Factors of Outdoor Signboards on Value Judgement - Focused Around the Signboards of Merrymaking Salons in 4 Areas of Busan - (옥외간판의 시각적 요소가 소비자 가치판단에 미치는 영향 -부산 4개 지역의 유흥업소 간판을 중심으로 -)

  • 심미영;안병진;이진호
    • Archives of design research
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    • v.17 no.2
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    • pp.171-180
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    • 2004
  • This study aims at investigating the influences exerted by the visual elements of outdoor signboard on consumers' capacity to make judgment on values. Therefore, it intends at studying the values displayed by signboards. As the phase one of the investigation, on-site study has been performed to photograph signboards of the entertainment and amusement business premises in 4 regions of Busan, thus to investigate and analysis the photographed data. For the second phase, survey was peformed on the basis of the analyzed data to select 15 signboards to be used in making judgement of values based on results of frequency measure per each category of geographical region, business type and three grades of the high, medium and low. In the third phase, survey was peformed on the items of value (A-G) to analyze consumer values. Finally, the fourth phase was carried out to compare and analyze the actual values of business premisses against that of the consumers. The result of study displayed that the effect exerted by visual elements of signboards on consumers is not of simple information provision, but is of essential factor to serve as the foundation of added values for business premises.

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The Roles of Ambient Pride Type on the Responses to Preference Inconsistent Information (선호 불일치 정보에 대한 반응에서 환경적 프라이드 유형의 역할)

  • Choi, Nak-Hwan
    • The Journal of Industrial Distribution & Business
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    • v.9 no.11
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    • pp.55-66
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    • 2018
  • Purpose - Present research aimed at identifying the effects of ambient pride type on judgement difference between existing preference and final preference formed after being exposed to the preference inconsistent information from others representing a conflict between consumer's own perspective and the others' perspective. And this study also explored the roles of empathic concerns and motive type in the ambient pride type's effects on the judgement difference. Research design, data, and methodology - 2(information type: consistent versus inconsistent) × 2(pride type: hubristic versus authentic) between-subjects design was employed. Data for empirical analysis were from 252 undergraduate students who participated in questionnaire survey. To verify hypotheses, Anova and regression analysis were used. Results - First, there was the judgement difference among the experimental groups. The difference was greater at the authentic pride group than at the hubristic pride group. And the difference was greater at the inconsistent information group than at the consistent information group. The interaction effect of pride type and information type was significant. Second, when consumers who had made their preference were exposed to the inconsistent information from other, those of the hubristic pride group showed more defense motive and less empathic concerns than those of the authentic pride group. And there were the mediation roles of the empathic concerns and the interaction roles of the motive type in the effects of pride type on the judgement difference. Third, the self validity did not affect the difference even that become increased by defense motive rather than accuracy motive. Conclusions - This research could advance the information processing theory related to pride type by exploring the effects of the pride type on judgement difference between existing preference and final preference formed by the inconsistent information from others, and by identifying the mediation roles of the empathic concerns and the interaction roles of the motive type in the effects of the pride type. In view of the results from current study, marketers should make efforts of inducing defense motive and developing and communicating the consistent information to persuade consumers under hubristic pride who have the belief that attributes of their brand are better than those of the competitors' brand, and they also should conduct marketing acts by using the inconsistent information to persuade consumers under authentic pride who have the belief that attributes of the competitors' brand are better than those of their brand.

A Study on consumer's cognizance of labor and management (노사에 대한 인식 연구)

  • Chang Kyung;Ko Hyun-Min;Lee Eung-Seok
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.27 no.2
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    • pp.44-51
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    • 2004
  • Competition of Business firms has become serious domestically and internationally. No one can deny that cooperation and peace between labour and management are essentially necessary in this seriously competitive business world and will form continuous national economic development. This paper is interested in consumer's cognizance of business firm, business CEO, and labor. The attributes of consumer dealt with are gender, education level, etc. We showed consumer's cognizance as forms of hypotheses, tested them, and found many statistically significant facts, and suggested their implication. It can be said that our research results can be utilized as good information and for judgement and decision for constructing cooperative and peaceful labour and management relation.

A Study on the Belief Function Model (신념함수모형(信念函數模型)에 관한 연구)

  • Kim, Ju-Taek
    • Korean Business Review
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    • v.14
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    • pp.31-44
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    • 2001
  • The purpose of auditing is to express an auditor's opinion on the fair presentation of the financial position and business operations of companies according to the financial accounting standards, and to raise the reliability of the financial statements and to enable the user of the financial statements to make a proper judgement on the companies. There should be an audit risk in the audit of the financial statements in a modem sense because it is done by the sampling audit not by the detailed one. Audit risk is the risk that an auditor may unknowingly fail to modify appropriately the auditors' report on financial statements containing a material misstatement. The audit risk eventually hurt the reliability of the financial statements when the auditors set up different audit risks because it is determined by the auditor's professional judgement. Thus, there have been negative opinions on the Audit Risk Model suggested in the SAS No. 47 because it cannot explain the process of auditor's judgement and bring different results. In view of the results so far achieved, which influences the auditor's decision making, should be done by the Belief Function Mode Model in a position of raising the reliability of the financial statements and emphasizing the usefulness and effectiveness of the auditing.

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Technical Trend and View of Neural Networks for Factory Automation (공장 자동화에 적용되는 Neural Networks의 기술동향 및 전망)

  • Lee, Jin-Seop;Ha, Jae-Hun
    • Proceedings of the KIEE Conference
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    • 1991.07a
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    • pp.892-895
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    • 1991
  • In this study, it has been refering that disposal of rapidly international information society and artificial intelligence neural networks of the vanguard software technology. This paper is human brain cell structure modeling in order to neural networks realization for order language and computer embodiment of parallel processing. And it is shown that the usage extreme of time saving and correct judgement for business services, Overviews some of the currently popular neural networks architectures, and describes the current state of the neural networks technology.

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The Asymmetric Effects of Identity Salience on Judgement: The Role of Valence and Attribute Congruence

  • DaHee Han;Claire Heeryung Kim
    • Asia Marketing Journal
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    • v.25 no.2
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    • pp.84-98
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    • 2023
  • A salient identity influences individuals' judgment on products. The current research investigates why identity salience sometimes produces asymmetric effects on an individual's judgment such that a salient identity often influences judgment on identity-congruent products only or identity-incongruent products only. Across two experiments, this research proposes and shows that the valence of identity-incongruent and identity-congruent attributes determines the direction of the asymmetric identity salience effects. Specifically, when an attribute of an identity-incongruent product is positively- (negatively-) valenced, identity salience influences judgment through a decreased (increased) preference for the identity-incongruent (identity-congruent) product.

K-IFRS Reconciliations and Predicting Future Earnings (K-IFRS 도입 시점의 전환조정이 이후 기간의 미래이익 예측력에 미치는 영향)

  • Ji, Sang-Hyun;Kwak, Young-Min
    • Journal of Digital Convergence
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    • v.15 no.12
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    • pp.283-291
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    • 2017
  • This Study analyzes the predictability of accounting information from mandatory K-IFRS adoption using the K-IFRS reconciliations information. We use the sample of 2,557 firm-year Korea listed companies belonging to non-financial corporate sector during 2010-2016. Specifically, we examine whether K-IFS reconciliation would improve or reduce the predicting power for future earnings after K-IFRS adoption. The results of empirical analyses show that reconciliation information from discretionary judgement tend to reduce the predicting power of K-IFRS based accounting earnings for future earnings. This result indicates that managers are likely to use the adjustments process to reconcile K-GAAP accounting numbers with corresponding K-IFRS as means to realize the various private utility. This study is expected to provide useful information by suggesting the need for more rigid screening schemes for the K-IFRS reconciliation process and also for adequate measures to be taken to ensure that the interests of the outside investors are properly protected.

Director's Self-Dealing and Criminal Liability (주식회사(株式會社) 이사(理事)의 자기거래(自己去來)와 형사책임(刑事責任))

  • Lee, John-Girl;Kim, Pyung-Key
    • The Journal of the Korea Contents Association
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    • v.9 no.9
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    • pp.210-217
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    • 2009
  • Discussions about unfavorable acts of corporations in managing activities include many legal considerations. In general cases, first of all, legality of the given acts should be verified. If they are judged to be illegal in their procedures, whether it is possible to assert nullification for the acts by the corporation law or not should be examined. Next, the claim for damages against the actors should be considered. After that, whether the actors have criminal liability or not should be discussed. In this case, it is difficult and complicated to judge what clauses of the Criminal Code in the substantive law apply to the unfavorable acts. when the director's business judgement in the long run causes the corporation to be unprofitable or suffer damage, the Question of whether criminal punishment can be imposed on the director is a very important one requiring careful consideration.

A Study on Methodology of ERP System Completeness Judgement (ERP 시스템 완성도 감정을 위한 방법론 연구)

  • Lim, Jae Hwan;Kim, YangHoon;Kang, JongGu;Na, YoungSub;Chang, HangBae
    • Proceedings of the Korea Information Processing Society Conference
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    • 2011.11a
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    • pp.205-208
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    • 2011
  • 오늘날 기업 내 ERP(Enterprise Resource Planing)시스템 도입이 활발해지고 있는 가운데 그 역기능으로 ERP 시스템 도입 실패 사례 또한 증가하고 있다. 이로 인해 ERP 시스템이 올바르게 구축되었는가를 판단하는 ERP 시스템에 대한 완성도 혹은 하자여부를 판단하는 감정평가 활동이 증가하고 있다. ERP 시스템은 일반적으로 패키지 형태의 프로그램과는 달리 비즈니스 프로세스 분석 단계에서 계약의 내용이 수정 및 확정되어지며, 업종 및 국가별 비즈니스 프로세스 특성에 따라 일반화된 모듈 프레임 워크를 그대로 적용하기 어려운 점을 가지고 있다. 따라서 본 연구에서는 ERP 시스템 완성도 감정평가를 위해 국내외 ERP 시스템에 대한 기본구조와 함께 세부적인 (공통/상이)모듈에 대해 정리를 수행하고, 이를 대상으로 핵심적인 비즈니스 업무수행을 위한 세부적인 절차를 추출하고자 한다. 본 연구를 통하여 제시된 ERP 시스템 감정 절차는 ERP 시스템 감정을 위한 기초자료로 활용될 수 있다.

A Case Study of the Appropriate Measure of Herbei Spirit Oil Pollution Damages on the Hanging and Floating Netcage Aquaculture Fisheries (허베이스피리트호 유류오염피해배상에서 수하식 및 가두리식 양식어업의 피해정도사정 사례)

  • Kang, Young-Joo;Kim, Ki-Soo
    • The Journal of Fisheries Business Administration
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    • v.44 no.1
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    • pp.15-24
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    • 2013
  • Recently the Korean court accepts two typies of fisheries damages caused by oil pollution.. One is the direct loss of fisheries production originated from pollution of oil spillover. The other is the indirect loss of fisheries production originated from governmental measure of restricting fishing activities because of safety of marine product of oil spillover areas. The paper tries to suggest the appropriated measure of oil pollution damages of hanging and floating netcage aquaculture fisheries using the court judgement for responsibility restriction on Herbei Spirit Case. The paper tries to compare the damge estimation method of floating netcage aquaculture fisheries with that of natural aquaculture fisheries using conventional theory of the population biology of living resources characterized with age distribution.