• Title/Summary/Keyword: Value-Added Information

Search Result 875, Processing Time 0.02 seconds

Research on the Investment environment changes and the business tax and value added tax in China (대중국 투자환경변화와 영업세 및 증치세에 관한 연구)

  • Park, Sang-Seob;Shin, Jae-Yeol;Pyun, Marley
    • Management & Information Systems Review
    • /
    • v.32 no.4
    • /
    • pp.127-153
    • /
    • 2013
  • The trend of China's industry has been changed from manufacturing industry based on cheap labor market to service industries gradually as a whole. The investment of Korean corporations toward Chines service industry is gradually being increased. The importance of Chinese service industry related taxations such as business tax and value-added tax are growing. This study, therefore, examines the changes of investment environment and does the business tax and VAT of growing importance in China. From the point of view that the taxation on services is mainly related to the business tax or VAT, this study, also, examines the changes of present condition of investment and corresponding trends of the Korean corporations, in accordance with the domestic investment environment changes tied to the business tax and the VAT in China. With regard to the business tax and the VAT, this study looks into their features and tax requisition and also makes comparison between them and VAT of Korea. This study examines the problems and situations from the cases of separation, integration and trial integration of the business tax and VAT, and also does the development direction of the above two taxation and the corresponding strategy of Korea and her companies The purpose of this study is to provide information about the changing trends of investment environment and the business tax and VAT and to present corresponding plan for the corporations advancing into China.

  • PDF

A Study on the Fitness of Korea's Hub-Port Strategy in Northeast Asia by SCM (공급사슬관리에 의한 동북아 거점항만전략의 적합성에 관한 연구)

  • Lee In-Soo;Ahn Ki-Myung;Kim Hyun-Duk
    • Journal of Navigation and Port Research
    • /
    • v.29 no.8 s.104
    • /
    • pp.709-714
    • /
    • 2005
  • The purpose of this research is to verify the strategic fitness and relevance of the hub port strategy by SCM in Northeast Asia and to find a method to be a hub-port with a competitive edge. The fitness of the hub port development strategy is analysed by the structural equation model. The essential results of the research show that minimizing lead time from arrival of ship to inland transport and maximizing logistic services of each stage are important to provide optimal logistic service. And value-added port supply chain strategy is highly co-related with all the parts of port operation system, port transport system, distribution park and port information system. It shows that: various value added logistic service activity is more important than lowing cost; inland multimodal system should be rightly connected; distribution park should be connected to industry park to be a port cluster; and port information system should be developed.

Cognitive radio system based on channel list for efficient channel searching (효과적 채널 검색을 위한 채널 목록 기반 무선 인지 시스템)

  • Lee, Young-Du;Koo, In-Soo
    • Proceedings of the IEEK Conference
    • /
    • 2009.05a
    • /
    • pp.284-286
    • /
    • 2009
  • In this paper, we consider a cognitive radio system operating as secondary user. It uses an empty channel that is not currently used by primary users having the license to the channel. In the previous works, secondary user looks for an empty channel by choosing any channel in order or randomly and by sensing the channel to distinguish whether primary users are using. But if primary user is fixed type, we will find an empty channel faster than the mentioned channel selecting methods by using a method considering prior information about cases that primary user used the channel, since it is possible to analogize the channel access possibility of primary user according to regular time and position. Therefore, we propose a channel searching method based on the channel list for the purpose of reducing the channel searching time and improving throughput of secondary users. Firstly, we determine a weighting value of each channel based on the history of channel activities of primary users. This value is added to current channel state buffer and we search an empty channel from channel with smallest value to one with the biggest value. Finally, we compare the performances of the proposed method with those of the sequential channel searching and the random channel searching methods in terms of the average channel searching time and the average number of transmissions of secondary user.

  • PDF

A Roadmap for Developing Digital Content Distribution Infrastructure (디지털 콘텐츠 유통 인프라 개발을 위한 로드맵)

  • Lee, Sang-Won;Park, Sung-Bum;Lim, Gyoo-Gun;Baek, Seung-Ik
    • Journal of Information Technology Services
    • /
    • v.8 no.4
    • /
    • pp.75-86
    • /
    • 2009
  • Unlike physical products, the distribution of digital content has involved many participants in all distribution phases from providers to consumers. The longer the distribution channel for services is, or the more participants that take part in it, the more the added value of the content increases. Consequently, the customer usefulness has been maximized. In order to enhance the values of digital content, it is utterly urgent to implement a service infrastructure that could be shared by all participants along the distribution path. Digital content is distributed from a creator to a final user through complex value chain stages. All the participants along the value chain exchange information about copyrights, marketing, and contents themselves, through the distribution channel. Recently, the more the distributed Information Technology environment has been widely used, the more the necessity of an identifier for digital content has been increased. In this paper, we examine the current status of the Korean distribution market of digital content, identify necessary distribution services of digital content, and establish a systematic roadmap to implement these services.

Intellectual Capital Measurement and Disclosure : A New 'Paradigm' in Financial Reporting

  • Bhasin, Madan Lal
    • The Journal of Economics, Marketing and Management
    • /
    • v.4 no.4
    • /
    • pp.1-16
    • /
    • 2016
  • In today's knowledge-based economy, measurement and disclosure (M&D) of intellectual capital (IC) are crucial for enhancing business performance and competitiveness. In the global world, M&D of IC are useful means to keep investors well-informed and reduce information asymmetry. At present, very few leading corporations in India have disclosed IC information on a 'voluntary' basis. Traditional accounting practices, therefore, will need to assimilate innovations that seek to meaningfully represent the 'true-value' of the intangible assets of the company. This is an exploratory study of IC M&D by 8 Indian companies over 5-year period, using 'content' analysis and market-value-added (MVA) as research methodologies. The annual reports of companies were collected from their respective websites. As part of present study, various statistical techniques have been used to analyze the data. The findings show that the sample companies, on an average, reported a positive value of IC, along with wide-disparity, low-level of ICD. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. Finally, we recommend to "the international accounting bodies, to take the lead by establishing a harmonized ICD standard, and provide guidance to the big listed-companies for proper measurement and disclosure of IC, both for internal and external users."

A study on information service on demand using information filtering (정보필터링을 이용한 주문형 정보서비스에 대한 연구)

  • 최희윤
    • Journal of the Korean Society for information Management
    • /
    • v.15 no.1
    • /
    • pp.63-82
    • /
    • 1998
  • As information society is more and more deeloped, the importance of information filtering is gradually growing. That is, it is crucial to select the exactly necessary information for making decisions among a variety ofinformation. This study reviewed the theoretical framework of information filtering, which is systematically carrying out the above-mentioned mission in the space of producing and transferring digital information likewise Internet, and examined the informat n services on demand by applying information filtering. The more efficient information center is, the more positive it is to find out the way to give users value-added information through continuous monitoring, filtering and evaluation of incoming information.

  • PDF

A Study on User-centered Information Service Applying Digital Information Service in Special Information Center (디지털정보서비스를 통한 전문정보센터의 이용자중심 정보서비스 구현에 관한 연구)

  • Choi, Hee-Yoon
    • Journal of Information Management
    • /
    • v.29 no.1
    • /
    • pp.54-73
    • /
    • 1998
  • Responding to the growing trend toward information society through digitalization of relating tools, a specialized information center is called for the change in its role. It must create the more value-added service for customers by menas of combination of various digital media with communication network, domestic and foreign. This study analyzes the theoretical framework and concrete examples of digital information services in special information center pursuing user-centered service. To make an efficient execution of user-centered information service, the effort is needed to develop and enlarge digital information services improving the level of service.

  • PDF

A Study on the Analyzing CRM Strategy of Local Distribution Firm Using the System Dynamics (중소기업 CRM 전략에 관한 시스템 다이내믹스 접근)

  • Park, Ki-Nam;Kim, Byung-Chan
    • The Journal of Information Systems
    • /
    • v.20 no.1
    • /
    • pp.127-146
    • /
    • 2011
  • Coping with the rapid change of competition in retail industry, retail firms have dreamed various differentiation strategy to obtain their added value and their life. And they have considered CRM strategy that can differentiate with other retail firms in order to develop some new differentiation factors. So we searched new factors that is best for "T store" and found CRM strategy such as the optimization for product portfolio considering private-brand products and the optimization for product display for customer demands. This study is meaningful in that it has suggested a new CRM strategy model, which can manage new various differentiation factors of a retail firms considering its core competence. We verified and altered retail firm's business model using system dynamics. By simulation results, CRM strategy need long time to obtain visible and satisfactory performance of "T store".

A Study on the Effect of Quality and Benefit of Business Consulting Service on Customer Commitment (비즈니스 컨설팅 서비스의 품질과 편익이 고객과의 결속관계에 미치는 영향에 관한 연구)

  • Kang, Hyoung-Mo;Gim, Gwang-Yong
    • Journal of Information Technology Services
    • /
    • v.7 no.1
    • /
    • pp.1-22
    • /
    • 2008
  • A business consulting service combines company's knowledge and information with external's ones systematically. This combination achieve knowledge synergy and make added value for the business as a whole. Therefore, a business consulting service has been called Knowledge Ware Industry. Consulting corporations and consultants must provide valuable services for running and growing their business successfully. A value of business consulting service could be identified offset quality and benefits from costs. This study conducted survey about business consulting service quality by SERVPERF model and benefit, customer commitment. The research result showed that the quality of business consulting service effects on the benefit positively and benefit increased customer commitment. Finally, there is positive relationship between customer commitment and intention of continuing of the business consulting service.

Spectral Sensitization and Photographic Characteristics of 9-Phenyl-5,5'-Diphenyl-3,3'-Bis(3-sulfopropyl)Benzoxazolo Carbocyanine Triethyl Ammonium Set (9-Phenyl-5,5'-Diphenyl-3,3'-Bis(3-sulfopropyl)Benzoxazolo Carbocyanine Triethyl Ammonium Salt의 분광증감과 사진특성)

  • Kim, Yeoung-Chan
    • The Journal of Information Technology
    • /
    • v.8 no.3
    • /
    • pp.51-56
    • /
    • 2005
  • In this paper, we describe a study on the relationship between spectral sensitization and photographic characteristics of color paper. The photographic emulsion used in this study is a green-sensitizing emulsion. U.V maximum absorption peak value of 9-phenyl-5,5'-diphenyl-3,3'-bis(3-sulfopropyl)benzoxazolo carbocyanine triethyl ammonium salt was observed 507nm, and wedge spectrograms maximum peak value of color paper added dye to photographic emulsion was shown 553nm. As compared with the absorption peak of the dye in methanol solution, the sensitizing peaks of 9-phenyl-5,5'-diphenyl-3,3'-bis(3-sulfopropyl)benzoxazolo carbocyanine triethyl ammonium salt have red shifts of 46nm. The photographic characteristics of green-sensitizing emulsion were obtained contrast(2.6), speed(48-57), fog(0.08). Therefore, benzoxazolo carbocyanine dye is of industrial importance as green-sensitizing dye in the spectral sensitization of photographic emulsion.

  • PDF