• 수산경영론집
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• 제14권1호
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• pp.1-18
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• 1983

This study has examined the principle of rationalization as a guiding principle in fisheries management. Generally speaking, the guiding principle of business management is the principle of profitability which is oriented to the profit maximization, but it has been insisted by Dr, Mohri that the principle of profitability should be translated into the maximization of ratio of added value on gross capital, According to Dr. Durcker, added value (contributed value) can be used to analyze productivity only if the allocation of costs which together make up the figures is economically meaningful. Therefore, the rationalization of fisheries management can be measured as a result of economic allocation of costs, The analysis of economic allocation of costs divides into macro-allocation of costs and micro-allocation of costs. In fisheries management, the former makes use of the analysis of break-even point, and the latter analyzes the efficiency of individual cost respectively and the state of division of costs which allocate into above-the-line expenses of lay system and management's burden expenses. In macro-allocation of costs, it is advisable that fixed costs be converted into variable costs. This is characteristically possible in fisheries management, because wages belong to variable costs in fisheries management while they are regarde as fixed cost in the other industires. Because we could find that all costs would belong to above-the-line expenses, in micro-allocation analysis, the very costs which are directly related to fisherman's poduction activity should be classified into above-the-line expenses, and the other costs into management's burden expenses. This is a central problem in the rationalization of fisheries management.

• 디지털산업정보학회논문지
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• 제11권3호
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• pp.145-158
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• 2015

Disposable marine product packaging materials such as wooden, Styrofoam, and corrugated cardboard boxes have a very low reuse rate, thus causing the logistics costs to rise and making it difficult to establish a unit load system for marine products. Disposable packing containers to be discarded are accompanied by resource and environmental issues home and abroad. Transportation vehicles for marine products have to return empty without loading different kinds of products after delivery due to the smell and properties of marine products, thus posing as an obstacle to logistics rationalization. In an effort to overcome those limitations, this study examined the stages of transportation including "producer-wholesale market in the producing area-commission merchant-wholesale market in the consumption area-commission merchant-quasi-wholesale market-consumer" and also analyzed the utilization and distribution of disposable packaging materials currently used in the circulation of marine products including wooden, Styrofoam, and corrugated cardboard boxes. Based on the analysis results, the investigator developed a logistics rationalization model capable of promoting semi-permanent reuse and lowering empty vehicle rate on return routes as an alternative to address environmental issues caused by disposable packaging materials, which have been an obstacle to the logistics rationalization of marine products, packaging costs in the process of repeating packing and unpacking at each stage of marine products circulation, and empty vehicle rates on return routes after marine products delivery.

• 유통과학연구
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• 제17권8호
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• pp.77-85
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• 2019

Purpose - The use of celebrity endorsers is a strategy long-since used by companies to improve the persuasive impact of their company's advertising. However, much like anyone else, celebrities are flawed human beings, and therefore often find themselves involved in scandals. Companies must consider the potential of scandals when using a celebrity endorser to represent their brand or product. This research focuses on the process consumers use to justify scandals involving celebrity endorsers. Specifically, this research divides the justification processes used by consumers to maintain support for celebrities involved in a scandal into moral decoupling and moral rationalization and proposes antecedents and consequences for these processes. Methodology - To verify the hypotheses suggested by this study, an online survey was conducted, and data was analyzed using a structural equation model. Result - Results showed that consumer empathy for the celebrity endorser and external attribution of the scandal presented were positively related to moral decoupling and moral rationalization. In addition, moral rationalization was positively related to consumers' attitude towards the celebrity endorser, which also enhanced brand attitude. However, the relationship between moral decoupling and the consumer's attitude toward the celebrity endorser was not statistically significant. Conclusion - This research serves to expand the scope of available research on the persuasiveness of celebrity endorsers and provides practical guidelines for marketers.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2009년도 춘계학술대회 논문집
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• pp.331-340
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• 2009

This study is objected by suggesting rationalization method of management and maintenance cost for railway investment assessment. The estimate of rational benefit and cost are a work of vital importance to decide railway investment as preliminary feasibility investigation is institutionally reinforced since January 2007. In particular, railway management and maintenance cost have to be applied to realistic and detail cost as railway investment assessment guide. For example, types of railway, construction of new line, improvement of conventional line, double tracking, railway electrification. However, railway investment assessment is inconsistency because of estimating the railway management and maintenance cost using existing unrealistic management and maintenance cost. Therefore, this study is performed parametric analysis effecting on the railway management and maintenance cost considered new technique, enhanced facilities and improved standard. Also, it suggests the itemized standard management and maintenance cost. Finally, it will be helped to establish the base of railway investment through the rationalization method of management and maintenance cost.

• 동아시아경상학회지
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• 제9권1호
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• pp.63-69
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• 2021

Purpose - This study examines the regressive estate taxation issues and seeks measures for the rationalization of property taxation. Although various discussions on the reorganization of property taxation have been made, discourses on how much property taxation burden is given to homeowners and on whether the increase of property taxation should be shifted to tenants have not been properly carried out. Research design, data, and methodology - Therefore this study examined the property taxation issues and sought measures for the rationalization of property taxation based on homeowners' social and economic characteristics. This study deals with discussions on the directions for rational real estate reorganization and what desirable real estate market stabilization polices are. Result - This study investigates what issues and disputes the powerful real estate policies to ease overheat of the real estate market have caused and seeks directions to solve those. Conclusion - The study results supports that the real estate taxation would be levied in proportion to the economic capacity of real estate owners to pay taxes. It implies that tax levy not only in conjunction with income, but also in combination with existing real estate assets would be considered to be desirable in terms of comprehensive tax justice.

• 산경연구논집
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• 제11권4호
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• pp.47-56
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• 2020

Purpose: This study aims to explore how consumers respond to the immoral actions of a CEO. More specifically, this research focuses on the moral reasoning processes used by consumers in order to maintain support for the CEO despite the immoral action. In addition, this research suggests that support for the CEO would improve product purchase intention. Research design, data, and methodology: To test the hypotheses presented, an online research company was hired and online survey was conducted with adult participants. Online research company sent an email to the potential subjects asking their participation in an online survey. Subjects were able to participate in the online survey by clicking a link to the survey. When the participants clicked the link, they were instructed to read a fictitious newspaper article on a CEO's immoral action. And then, they were asked to answer several questions online. Responses were obtained from 336 adults participants and data were analyzed using SPSS Hayes Macro for a moderation effect and AMOS for a structural equation model. Result: Moral reasoning processes were divided into moral decoupling and moral rationalization and analyzed to determine their influence on product purchase. Also in this study, we suggest the public self-consciousness of consumers as an antecedent of moral reasoning processes, and argue that consumers with high public self-consciousness are more likely to engage in moral decoupling than moral rationalization. Conclusions: Our results showed that moral decoupling and moral rationalization improved the consumer's perception of corporate ethicality, which increased product purchase intention. In addition, consumers with high public self-consciousness were more likely to engage in moral decoupling than in moral rationalization. In addition, this research suggested that severity of the scandal would moderate the impact of public self-consciousness on moral decoupling. However, this hypothesis was not supported statistically since most participants perceived the scandal to be a highly severe incident, that may lead to an insignificant interaction effect between severity of the scandal and public self-consciousness. This research expands the scope of available research on corporate ethics and consumer responses to negative information involving celebrities and provides practical implications for corporate crisis management.

• 한국콘텐츠학회논문지
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• 제10권10호
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• pp.294-303
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• 2010

일본의 맨션관리의 적정화 추진에 관한 법률은 맨션의 양호한 주거환경을 확보하여 국민생활의 안정을 향상시키고 나아가 국민경제의 건전한 발전을 꾀함을 목적으로 제정된 법률이다. 맨션의 증가와 맨션만이 가지는 거주형태의 특수성, 이에 관련한 법정비의 미비는 일본의 학계와 실무에서 꾸준히 제기된 문제이다. 또한 관리적 측면에서는 관리조합의 운영문제, 유지수선, 관리조합의 관리업자에 대한 관리위탁, 설계 준공도면의 정확한 인도 등의 문제도 지적을 받아왔다. 이러한 문제점을 해결하기 위해 적정화법이 입법되었으나, 결국 적정화법은 맨션 관리에 관한 합의형성 등의 문제에 대해 그 해결책을 제시하고 있는 것으로 평가할 수는 있겠으나 한편으로는 맨션에서의 관리조합 및 구분소유자, 그리고 노후화가 상당히 진행된 맨션에 대해 고민, 예를 들면 거주자의 다양성 등으로 인한, 하는 지자체 등에 대해 여러 형태로의 의무 등을 제안 또는 제시하고 있음으로 해서 적정화법의 원활한 시행에는 다수의 난관이 존재하고 있는 것이 사실이다.

• 한국산업정보학회논문지
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• 제5권1호
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• pp.47-52
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• 2000

This study objectively in examines materials related to factory rationalization of D Corp., a regionally based enterprise. One reason that previous factory rationalizations have not been all that effective is that each firm has not used strategies specially designed for it Despite the fact that each firm has a different culture, and different human and physical resources, the application of rationalization without any modifications has produced many problems. In order to stabilize the production system and reduce the capacity of the factory, D Corp. changed the basic 5 S's and stimulated the factory atmosphere through computer education. Rationalization stabilized and standardized the factory, and organized the physical resources and each area of the factory according to their place in the process of production. It also made improvements that verified the party responsible for the flow of the complex production system, and simplified analysis supervision of production, and ex post management. We think that the successful example of D Corp. can serve as a real, tangible model for small and medium regionally-based firms to follow.

• 디지털콘텐츠학회 논문지
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• 제16권2호
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• pp.307-316
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• 2015

디지털 기술의 발전에 따라 디지털 건축 디자인은 CAD 및 CAM 기술을 기반으로 복잡한 형상의 표현 및 조작을 가능하게 하여 효율적이고 체계적인 디자인 프로세스로써 작용하게 되었다. 하지만 아직 비용절감과 품질향상에 관련된 프로세스의 효율성과 재현성에 관한 논의가 제시되고 있다. 본 연구는 디자인 초기부터 제작가능성을 고려하는 통합적 디지털 디자인 프로세스의 개념적 접근을 목적으로 하였으며, 통합적 접근의 일환으로써 합리화(Rationalization)의 개념을 제시하고자 한다. 합리화는 비정형 건축의 곡면 패널의 제작과 관련되어지는 용어로써 제작과 관련된 요구조건을 검증하면서 본래의 디자인을 유지하는 디지털 모델의 재-디자인 작업을 의미한다. 본 연구는 통합적 프로세스 구축을 위한 실험적 연구로써 생성-재현-구축의 세 단계로 구성되는 디지털 디자인 프로세스에 합리화의 개념을 적용시킨 연구 모형을 도출하여 디자인 과정에 적용시킨 인테리어 패널 사례를 제작하였다. 사례의 디자인 프로세스를 분석한 결과, 각 단계에서 얻어진 정보를 활용하는 합리화 과정의 순환적 특징을 발견할 수 있었으며, 이는 소프트웨어의 상호호환성과 하드웨어의 기능적 요구조건에 대한 검증을 바탕으로 의도된 디자인을 유지시키면서 디지털 모델을 수정 및 보완하는 순환적 프로세스로 정의할 수 있다.

• 전기저널
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• 10호통권142호
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• pp.40-49
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• 1988