• Journal of Digital Convergence
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• v.20 no.1
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• pp.119-127
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• 2022

In order to analyze the effect of strengthening the disclosure of remuneration for high-paid workers among the measures to improve the governance structure of financial companies by the Financial Services Commission in 2018, this study demonstrated the compensation system, management performance, and improvement of governance for Korean financial companies from 2015 to 2020. Analysis was performed. As a result of the empirical analysis, it was found that financial companies after 2018 decreased the employee compensation disparity and the majority shareholding ratio, while the stock performance and foreign ownership ratio increased. This study has the greatest contribution in that it is the first domestic study to verify the effect of applying the so-called Say on Pay, which discloses management's remuneration and allows shareholders to check its appropriateness through voting.

• Journal of the Institute of Electronics and Information Engineers
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• v.52 no.11
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• pp.164-168
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• 2015

As Internet use is widespread advertising through the Web, shopping, banking, etc. As the various services offered by the network, the need for Web security is increasing. A security system for the protection of information assets and systems against various types of external hacking threats and unlawful intrusion will require. Intrusion Detection Tool of the paper web will have is to increase the security level, to prevent the loss of resources and labor spent by the individual monitoring of the web. Security intrusion detection system analyzes the cause of the problem of the security vulnerability and exposure of the information on the Web. Using a monitor to determine a fast support of security is to design a security system for the purpose of protecting the information security vulnerability and exposure information.

• International Journal of Internet, Broadcasting and Communication
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• v.15 no.1
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• pp.40-55
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• 2023

Currently, convenience stores, which are naturally located within a 1-minute walk, are easily accessible, so customers can easily purchase the items they need, and now they are indispensable places for people. In line with modern society that focuses on buying and selling goods quickly and easily, such as 'convenience' and 'quickness', convenience stores also have been changing by marketing such as home-delivery service and storage of fresh products, not just simply selling goods. In addition, by utilizing application software, we can use everything with one smartphone that we use a lot, in order to provide reservation delivery, pickup, and subscription services. In this study, we conducted experiments focusing on the factors of convenience store service quality and users using convenience stores, and examined how these experiments affect behavioral intentions of customers through their emotional responses. As a result, it was confirmed that empathy had a positive (+) effect on the pleasure of customers, and reliability had a negative (-) effect on arousal. In addition, it was found that empathy had a positive (+) effect on arousal, and responsiveness and empathy had a positive (+) effect on dominance. Finally, it was found that pleasure and dominance had a positive (+) effect on the loyalty of customers. In this study, we intend to provide basic data on existing or future convenience stores.

• 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.

• The Journal of Industrial Distribution & Business
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• v.9 no.12
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• pp.31-43
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• 2018

Purpose - Smartphone shopping malls provide customers with a variety of tangible and intangible services including web sites, web design, use convenience, information for products and shopping and various after services. Accordingly, it is needed to expand and classify service qualities based on the various services provided by smartphone shopping malls, and then analyze path structures of smartphone shopping malls' qualities → customer satisfaction → behavioral intention. The purpose of this study is to categorize the qualities of smartphone shopping mall users based on the e-SERVQUAL by Lee(2002) and the SERVQUAL by Parasuraman et al.(1988, 2005), the smartphone shopping malls' service qualities based on service quality of smartphone shopping malls used in the previous use studies, and the Website quality factors of service industry and to analyze path structure of smartphone shopping mall's qualities → customer satisfaction → behavioral intention on college students in order to confirm the system of smartphone shopping malls' qualities. Research design, data, and methodology - This study's survey was carried out on the college students of university located in northeastern of Seoul. It was from December 7 - 15, 2017, and a total of 240 questionnaires were distributed, with 228 collected. Of them, effective questionnaires used in the final study were a total of 201 except 27 that couldn't be used. In this study, empirical analysis was done with factor analysis, correlation analysis, multiple regression analysis, simple multiple regression analysis and moderating regression analysis by using Statistics Package SPSS18.0. Results - The study results are as follows: First, smartphone shopping malls' qualities were classified into six categories like customer system quality, Web design quality, convenience quality, information-offering quality, service quality, and product quality. Second, it showed that system quality, Web design quality, and information-offering quality had a positive impact on customer satisfaction, respectively. Third, it suggested that quality factors of smartphone shopping mall users had a positive impact on customer satisfaction in the order of quality, information-offering quality, system quality and Web design quality. Finally, it showed that customer service quality, product quality, and convenience quality did not have a positive impact on customer satisfaction. In addition, it said that customer satisfaction of smartphone shopping mall users had a positive impact on behavioral intention and thereby, the higher the customer satisfaction was, the higher the relations between reuse intention and recommendation intention were. Meanwhile, moderating regression analysis showed that trust did not have moderating effect in the relations between customer satisfaction and behavioral intention. The above study revealed that smartphone shopping malls' qualities were classified into six categories and it was possible to generalize after empirical analysis was made in the path structure. Conclusions - Smartphone shopping mall users consider usefulness of obtaining shopping information and quality on quick and abundant shopping information more important than access environment of smartphone shopping malls and kind services of smartphone shopping mall managers. Thereby, smartphone shopping mall marketers need to take service qualities like system quality and information-offering quality into more consideration.

• The Journal of Korean Academy of Prosthodontics
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• v.51 no.4
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• pp.292-299
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• 2013

Purpose: There is a growing concern for the cost management of medical institutions. The purpose of this study was to estimate Activity-Based Costing (ABC) for dental implant cost. ABC refers to allocating resources or cost based on the activities of services. Materials and methods: A dental institution located in the metropolitan area was selected in this study. The tax accounting data of the institution were utilized to confirm total cost, and the institution was asked to make out clinical activities to figure out what activities were carried out. The direct cost and indirect cost for dental implant were separately estimated, and cost driver was analyzed to estimate the indirect cost accurately. Results: The rates of the direct and indirect cost respectively stood at 35.8 and 49.5 percent. The cost for a dental implant was found to be approximately 1,579 won, and the cost of prosthetic surgery and treatment that included implant surgery accounted for the largest portion of the cost, which was 470 thousand won (30%). And the weight of training and education on dentistry was relatively higher than that of the other kinds of treatment. Conclusion: In order to ensure accurate and scientific costing for dental implant, not only direct medical procedure but every pre- and post-procedure activity should fully be taken into account. Pre-activities, post-activities, education and training are included in the indirect cost, but all these activities are mandatory and associated with the quality of treatment and the satisfaction level of patients.

• Journal of Service Research and Studies
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• v.10 no.3
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• pp.67-80
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• 2020

The information system audit service has been recognized for its effectiveness in improving the management efficiency of informatization projects in the public sector and improving the quality of information systems. However, according to several recent studies, it is not very helpful in securing quality by indicating formal audit performance and incorrect functions or errors in a short audit period. So, if the effectiveness of audit is proved to ensure the quality of the information system from the perspective of the software life cycle and to successfully operate and maintain it, the use of audit for the successful construction of the information system will be an essential factor. Therefore, this study investigated whether the current audit service users are satisfied with the current information system audit and what they expect. If it is different from what was expected, the difference between expectations and performance was analyzed to improve user satisfaction, and a survey was conducted through interviews with experts in the information system field. Based on the empirical results through the questionnaire, in order to reduce the difference in expectations from the user's point of view in the information system audit service, a plan to improve the audit system suitable for the new audit environment was proposed.