• Journal of Distribution Science
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• v.10 no.8
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• pp.25-34
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• 2012

Understanding customer' lifestyles important for banks because it will guide in determining marketing policies, such as services, pricing, service delivery and promotion decisions. From the customer' lifestyle, banks will know what kind of customers' attitudes, interests and opinions, so they also will understand what the costumer' needs and what services needed by them. For Islamic banks, customers understanding are important because, nowadays, the competition of the banks is not only with other Islamic banks but also with the well-established conventional banks offering Islamic products or services The aims of this research paper are to describe what factors underline the customer's lifestyle of both Islamic and conventional bank, to segment the bank customers based on their lifestyles and investigate the profile of each segments, to compare the characteristics of the segments, and to identify marketing policies based on the characteristics. The population of the study is banking customers in Indonesia, in which the researchers have used judgment sampling as sample selection. There were 186 customers of Islamic banks and 244 customers of conventional bank as respondents in this study. Statistical methods employed were exploratory factor analysis and cluster analysis. The finding of the study shows that there are twelve factor underlining the customers' lifestyle, namely: factor of fashion conscious, internet usage, sports spectator, financial and technology optimism, price sensitivity, independent, compulsive housekeeper, new brand tryer community activities, opinion leader, credit usage, and homebody. In addition, for Islamic banking, there are two market segments, namely fashionable-independent and innovative-social segment. Based on the lifestyle characteristics, the first segment has higher level in factor of fashion conscious, homebody, independent, optimism and price conscious, which is therefore called fashionable-independent segment. On the other hand, the second cluster has higher level in factor of new brand tryer, community minded, sport spectator, credit user, internet usage, opinion leader, and compulsive housekeeper, which is therefore called the innovative-social segment. Furthermore, for conventional banking, there are also two segments, namely persuasive-optimistic and sensitive-independent segment. The first segment has higher level on some factors, namely: opinion leader, optimism, internet usage rate, credit usage level, sport spectator, and new brand tryer. On the other hand, the second cluster is characterized by higher level in factor of price conscious, confidence, community minded, homebody, fashion conscious, and compulsive housekeeper. Managerial implications for the management of Islamic banks could be identified in this study as follows. Firstly, the twelve lifestyle factors of this study could be an alternative view in observe Islamic banking customers. The domination of both the fashionable conscious and the internet usage factor show that the aspects are quite instrumental in perceiving the customer' lifestyles, in which reflects the importance of these two aspects to customers. Secondly, in serving their customers, Islamic banks need to understand the customer lifestyle, in which the lifestyle segments found in this study provide a guide of how their needs were reflected. Finally, by understanding the segments and the characteristics each segment of the conventional banks, Islamic banks could adjust their marketing strategies differently from the conventional banks.

• Korean Journal of Construction Engineering and Management
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• v.18 no.4
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• pp.57-66
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• 2017

Using bidding data collected from the World Bank's open database, this research performed a series of competitive analyses of the major countries that have participated in the Bank's engineering consulting services contracts in Vietnam. The goal of the analysis was to evaluate the performance of Korean engineering firms to date, and provide strategic recommendations for future projects. Results showed that Korean firms had a high bid acceptance rate, comparable to major developed countries. The success was attributed to the high technical scores in the selection process. Comparatively, financial scores were not competitive and inferior to developing countries such as China and India. Results of a 'Skitmore' analysis revealed that Korea was competitive in medium size projects and were situated between developed and developing countries. Korea thus needs to increase participation in basic and detailed design services, 2) improve labor costs through 'localization' and latest technologies, and 3) and venture into larger sized projects.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.5
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• pp.543-548
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• 2017

This paper examines the effects of strong corporate governance for listed companies in accessing capital markets from the point of view of the weighted average cost of capital. Results found that corporate governance had a significant negative(-) relation to the weighted average cost of capital. This finding is consistent with previous research and implies that the higher shareholder ownership and foreign ownership have confidence in the financial information of the company, and therefore, risk is reduced for investors. This results in lower expected rates of return and companies will pay a lower cost of capital. Second, tax evasion had a positive effect(+) on the weighted average cost of capital. The low quality of corporate accounting information is expected to increase tax avoidance. Accordingly, this results in increased risk. If the required rate of return is high in its impact,it leads to increased capital costs. In addition, corporate governance and tax avoidance factors showed a negative affect (-) on the weighted average cost of capital. Corporate governance plays an important role in tax avoidance and the weighted average cost of capital, and strong corporate governance reducesthe impact on tax avoidance. In addition, the weighted average cost of capital in capital markets showed the reducing effect.

• Journal of Korea Port Economic Association
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• v.28 no.4
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• pp.275-298
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• 2012

Terminal operators have provided special services such as loading, discharging, stowage of cargo to the owner, and carriers of the sea, which contribute the domestic and international logistics. For smooth flow of logistics, container terminal should reserve spaces for inbound and outbound logistics. However, if it is unable to provide the spaces, which can be caused by labour strikes or terminal lockouts and so on, national logistic system and financial management of terminal operators can be seriously affected. In order to minimize these kinds of problems, terminal operators impose high rate of charges ("overstorage charge") to the accumulated cargoes and/or containers, which are stipulated in terminal service agreement. Nevertheless, if there is no terminal service agreement with an owner of cargo and/or container, any kind of charge can cause legal problems (conflict ??) between the cargo and terminal operator. In this regard, I would like to study on the definition of overstorage charge and the legal issue of it based on the Busan district court's judgment. In particular, I will propose a special right of commercial lien and public auction for terminal operators to settle accumulated cargoes in container terminal.

• Journal of Digital Convergence
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• v.12 no.6
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• pp.385-396
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• 2014

The purpose of this study was to examine the recognition of citizens in Busan on the doctor-designation system, the awareness of medical consumers with experience of using this system and their satisfaction in an effort to seek ways of improving this system. The subjects in this study were the selected citizens in Busan who were at the age of 20 and up. As a result, it's found that the largest group of the respondents was female, in their 20s, received college or higher education, students and in the service industry, and that the most common monthly mean income was between two and 2.99 million won. 27.7 percent were aware of the doctor-designation system, and 23.7 percent became cognizant of the system through others who had used it. The rate of knowing the rules of the doctor-designation system (the right answer) stood at 66.3 percent. They got to know about the system through mass media(31.9%), and used it since it offered highly specialized treatment(57.5%). The respondents who had used it intended to reuse it(76.3%), and the reason was that they were provided with high-class medical services (35.2%). The respondents who had used this system got a mean of 2.96 in satisfaction level, which was not high in general. They mentioned more publicity efforts(91.2%), offering information in a conspicuous place (96.7%) and cutting doctor-designation treatment fee as a means of improving this system. As for how to ensure the operating efficiency of the system, sustained publicity seem to be necessary to raise awareness of the system among patients, and it's required to take measures to relieve patients of financial burden caused by medical bills.

• The Journal of Small Business Innovation
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• v.19 no.3
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• pp.17-42
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• 2016

Financial Accounting Standards Board (FASB) Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes: An interpretation of FASB Statement No. 109, requires firms to evaluate uncertain tax positions and disclose information on their liabilities for these positions, unrecognized tax benefits (UTBs). We analyze the FIN 48 disclosures for calendar-year-end Korean companies listed on NYSE and NASDAQ and examine the Korean firms' tax aggressiveness utilizing the UTBs. The results suggest that stock exchange and firm size do not play a role in the Korean firms' tax aggressiveness, contrary to the matched U.S. firms and that the Korean firm in the miscellaneous retail industry is more tax aggressive than the firms in the communications, depository institutions and business services. In addition, we find evidence that the Korean firms are less tax aggressive than the matched U.S. firms. We also examine the Korean firms' tax avoidance tendencies using other measures of avoidance, leading to mixed results. Finally, we examine the association between the UTBs and other measures of tax avoidance and find a significant and negative association between the UTBs and the long-run cash effective tax rate.

• The Korean Society of Law and Medicine
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• v.18 no.2
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• pp.195-218
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• 2017

The increase in medical expenses for convalescent hospitals is increasing abnormally, which puts enormous burden on the National health insurance finances. This is a phenomenon that has been associated with the social phenomenon of rapid aging. The fact that the convalescent hospitals are paid the fixed amount per day for hospitalization became the incentive for some hospitals to use the patients as means of making money. And these hospitals intend to get regular care or take medicines at other hospitals in order to reduce medical expenses, even when the medical fee is paid. In order to prevent such financial leaks, the Health Insurance Review and Assessment Service adjusted the patient group for inpatients in a hospital with the above behavior, and then cut the cost of medical care benefits. However, Above decision was canceled by the court on the grounds that there was no basis rule. However, based on the above case, I think that it can be an opportunity to draw up the problem and to improve of the Medical Fee System of hospital. The modified medical fee system can strengthen the medical function of the convalescent hospital. In addition, it seems reasonable to exclude admission for "physically disabled group". Even if admission is allowed for the physically disabled group due to social needs, it should be excluded from the National health insurance for the fianacial soundness and the sustainability of the system.

• Journal of Gifted/Talented Education
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• v.25 no.4
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• pp.607-628
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• 2015

The purpose of this study was to compare gifted and non-gifted high school students on their perceptions of success, grit, aspirations, and achievement goal orientation. Of the 550 high school students surveyed from 4 high schools (i.e., two schools for gifted, two school for non-gifted) in three metropolitan cities, Korea, 496 (i.e., 153 gifted and 343 non-gifted) completed and returned the questionnaire yielding a total response rate of 90.18%. Measures of students' grit (i.e., consistency of interest, and perseverance of effort), aspirations (i.e., intrinsic aspirations - physical fitness, self-growth, affiliation, community contribution, and extrinsic aspirations - financial success, image, fame), achievement goal orientation (i.e., mastery, performance approach and performance avoidance), and perceptions of success (i.e., Success in life is pretty much determined by forces outside our control.) were administered. It was found that the majority of gifted students and non-gifted students perceived that "success is outside our control.", and chose 'hard-working' as the most influential factor on their success. 60.4% of non-gifted students chose 'wealthy family background' as the other most influential factor, whereas only 48.2% of gifted did. Gifted students had higher 'consistency of interest' and 'mastery goals' than non-gifted students. Hierarchical multiple regression analyses showed that grit (i.e., perseverance of effort) was the crucial contributors for enhancing both gifted and non-gifted students' mastery goals and performance approach goals. Results are discussed in relation to theoretical implications and school settings.

• Journal of Korea Port Economic Association
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• v.30 no.3
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• pp.209-230
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• 2014

The purpose of this study is to have a main change of korea logistics industry analysis and take in the whole situation and the characteristics about a logistics firms. In korean logistics industry, The rate of a carriage is among the low-level as compared with the increasingly high prices for diesel. besides, a national logistics cost and the sales in the transportation industry has increased steadily. On the other hand, the number of trucks and transfer companies has decreased steadily. This change is attributed to expansion of logistics firm size through the limit on a raise in the number of trucks and introduction of a direct consignment system. But medium and small logistics firm size is dwindling in numbers. In the meantime, 2PL since early 2000s has rapidly rose as powerful players in logistics industry by a strong Support of the parent companies. Government and academia have long noted the limit and problems of 2PL system and emphasize on the necessity of activating the 3PL system. So this study divided broadly into two groups that the primary characteristics of korea logistics industry are 2PL and 3PL. Through the results of this study, the management and financial perspectives mean that there is a considerable difference between 2PL and 3PL.

• Journal of Korean Academy of Nursing
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• v.29 no.4
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• pp.743-754
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• 1999

The purpose of this descriptive study was to identify the homecare needs of patients with cancer and to provide a basis of interventions. One hundred and two patients at one general hospital in Gyeongnam responded to a questionnaire developed on the basis of care needs perceived by nurses caring for hospitalized patients with cancer. The questionnaire was a Likert type 5 point scale with 56 items on five need categories ; 1) informational 2) physical care : 3) emotional care 4) socioeconomic care and 5) special care needs. Internal consistency of this questionnaire was Cronbach's $\alpha$＝.9101 for total items. The data was collected from March 1st to May 31th, 1998, by two graduate nurses. In the data analysis, mean & standard deviation were calculated to identify the degree of care need of each item, and the t-test & ANOVA were done to determine the effects of patients' demographic background on their care needs. The findings are summarized as follows ; 1) The mean score of total of need items was 3.048. Of the four need categories the highest score was informational at 3.4, followed by emotional care, 3.063, physical care, 2.623, and socioeconomic care, 2.599. 2) In the informational need category there were four subcategories with 19 items. Medication and pain control had the highest score, 3.755 ; second was diet and exercise, 3.613 ; third was disease and treatment process, 3.337 ; and last was personal hygiene and infection prevention at 2.687. 3) In the physical care need category there was nine items, IV infusion for nutrition and management of treatment complication was above 3.2 points and the remaining items were in the 2.847-2.070 score ranges. 4) In the emotional care need category there were seven items. The highest need was in support for relationships with health personnel, 3.673. The need for support of religions beliefs and support for having a religion were low at about 2 points. 5) In the socioeconomic care need category there were six items. Support for medical insurance expansion and financial support were above 3 points. Legal support and support for caring of children were low in the care needs. 6) In the special care need category the there were 15 items. Informational need about immunization and informational need about effects of disease on growth and development were high, above 4.1 points. Need for decubitus care and prevention, sitz bath and incontinence care were low, below 2 points. 7) There were significant differences in degree of care need according to admission rate, education level, marital status, religion and caregiver's religion. In conclusion, homecare needs perceived by hospitalized patient's with cancer was moderate, but informational need was higher than direct care need, leading to the conclusion that the provision of sufficient information to patients with cancer at discharge is needed. Nursing interventions should be developed considering the patient's background.