• 한국의류학회지
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• 제22권7호
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• pp.872-881
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• 1998

The purposed of this study was to investigate the dimensions of clothing purchasing motives and to examine differences of these dimensions according to the demographic variables, and to examine the relationship between the clothing attitudes and clothing purchasing motives. The subjects selected for the final analysis were 595 adults rainging from 20's to 40's in age. As for the analytic method. Cronbach's $\alpha$, factor analysis, one-way ANOVA, Tukey's multiple range test, frequency and percentage were applied. The conclusions of this study were as follows: 1. The clothing purchasing motive was classified into five dimensions: advertising and promotion, finding of clothing meeting one's own taste, extra income, practical purchasing needs and impulse purchase. And the dimensions of clothing purchasing motive were significantly different according to monthly expenditure on clothing, sex and educational level. 2. The relationship between the clothing attitudes dimensions and clothing purchasing motive dimensions were significant.

• 한국콘텐츠학회논문지
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• 제18권4호
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• pp.444-453
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• 2018

본 연구의 주제는 재무분야 중 기업의 연구개발비 지출에 대한 결정요인에 대한 분석이다. 국가별 연구개발비 비중 기준, 국내 자본시장은 국제적인 측면에서 최고의 수준으로 평가되고 있으며, 사기업들의 연구개발비 비중에서 대기업들은 큰 비중을 차지하고 있다. 이와 관련하여, 본 연구에서는 국제금융위기 이후 유가증권시장 상장기업들을 표본자료로 활용하여, 연구개발비의 재무적 결정요인을 분석하기 위한 분위별 회귀분석 방법론이 첫째 가설에서 시행되었다. 둘째 가설에서는 연구개발비 지출 기준 상위 그룹과 하위 그룹간의 재무적 상대적 차이점이 검정되었고 추가적인 검정에서는 언급한 상위, 하위 그룹들에 속한 표본기업들 뿐만 아니라, 표본기간 중 연구개발비 지출이 없었던 그룹들을 포함한 총 3개 그룹들 간의 차이점을 재무적 관점에서 규명하였다. 연구결과 관련, 전년도의 연구개발비 수준, 기업규모, 부도 위험도 그리고 광고비 등이 현재 연구개발비 수준을 결정하는 재무적 요인들로서 종합적으로 판명되었다. 본 연구는 연구개발비의 결정요인들을 종합적 관점에서 분석한 기존 연구(즉, [1])의 추가적 심층연구로서 의미도 있다고 판단하며, 향후 국내 자본시장을 포함한 신흥자본시장과 선진자본시장의 연구개발비 최적 수준 분석에 응용되어 주주의 부의 극대화에 기여할 수 있을 것으로 기대된다.

• 경영과학
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• 제34권1호
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• pp.71-84
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• 2017

The purpose of this study is to extract the characteristic cost through the time series analysis of each cost from 2003 to 2014, and to grasp the performance and relevance of the enterprise. Therefore, in this section, we analyzed the time-series analysis of selling, administrative, and non-operating expenses as described above. First, depreciation cost, advertising cost, transportation cost, research cost, current research cost, and ordinary development cost were extracted as the variables of interest to be verified in the empirical analysis. However, in the analysis of non-operating expenses, we could not extract the specific cost, but we could grasp the time-series flow of cost data before and after two epochs such as financial crisis and introduction of IFRS obligation. The results of this study show that sales management costs have a positive (+) effect on firm value. Empirical analysis confirms that management is trying to increase or decrease the cost This can be confirmed by the empirical results of this paper. At present, general enterprise accounting is done through ERP system. However, since the ERP system does not have an analysis system for each sales and management cost, the current system has difficulty in knowing the budget item for each cost each time the expenditure resolution for each cost item is made, It is a reality that the expenditure plan must be managed separately and it is inconvenient to keep it. However, if this practical difficulty is solved by the cost analysis system such as sales management cost, the present accounting information system will be further developed. Furthermore, the management will increase the profit item It is thought that coordination actions can also be prevented in advance.

• 한국의류학회지
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• 제26권1호
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• pp.39-49
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• 2002

The purpose of this study was to characterize the effect of Net fashion value regarding to the factors of purchase-decision at internet shopping mall and the preference for fashion design. The subjects for this sample survey, were junior high school and university students who had dwelled at pusan and ulsan in south korea. This study had 824 samples of each aged from 13 to 24 who had purchasing ability of fashion apparels at the interned shopping mal1. The sampling data in this survey was analyzed by frequency analysis, factor analysis, T-test, LSD-test, MANOVA and ANOVA of SPSS WIN package. The results of this study was as follows; 1. It was proved that advertising, pursuit of services and products, pursuit of information were considered first from Net generations fashion value. Next things were perception of danger and pursuit of convenience. It was proved that they considered it important A/S, recall, exchange and post management. 2. It was proved that there was difference at the preference for fashion design of according to Net generations fashion value. Color was considered to be the most important one. 3. Men had higher political value than women and 1318 teenagers had higher fashion value than semi-adult. Under high school educational course Net generation had more theoretical value than above university educational course Net generation did. Also, with the factor of average monthly income, political value was considered to be the most important. People whose monthly expenditure on purchase was above 50,000 won had higher social value than people whose expenditure was under 50,000 won but under 50,000 won had higher political value than above 50,000 won did.

• Asia pacific journal of information systems
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• 제7권1호
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• pp.25-48
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• 1997

This study examines whether expenditures in information technology (IT) are associated with increases in the Tobin's q ratios a measure of organizational performance. It uses two groups of sample, Korean and American firms that disclose IT expenditures. For the all-firms group of each country, the association between IT expenditures and Tobin's q ratios is positive and statistically significant. But the association varies among industries. For Korean firms, IT expenditures appear to increase Tobin's q ratios for the machine and equipment manufacturing industry group (SIC3-2). IT expenditure ratio of this group as a percent of total sales is highest among the industry groups. For all service industry groups(SIC4&5), the estimated coefficient of IT expenditures is positive but statistically insignificant. For American firms IT expenditures in most of the manufacturing industry groups appear to increase only a little, if at all, for the Tobin's q ratios. But IT expenditures appear to have a greater impact on Tobin's q ratios for all service industries (SIC4-7). For three service industries tested (transportation and telecommunication- SIC4, financial- SIC6, consulting and other service industry- SIC7), the estimated coefficient of IT expenditures is positive and statistically significant. The evidence from both Korean and American firms suggests that IT expenditures in service industries provide a greater impact on an organizational performance than ones in manufacturing industry. To test whether service industries use a competitive strategy utilizing IT as a core competence, the samples ore divided into two groups, service and manufacturing industry. For Korean firms, both IT and R&D expenditures in manufacturing industry are associated with increases in Tobin's q ratios. But for service industry, the estimated coefficient of only IT expenditure is positive. For American firms, the estimated coefficients of both IT and advertising and R&D (ARD) expenditures in manufacturing industry are positive but the coefficient of only ARD is statistically significant. For service industry, the estimated coefficient of only IT expenditure is positive and statistically significant. The evidence may suggest that manufacturing industry uses both R&D and IT strategies to increase a competitive advantage but uses R&D strategy as a core competence. However, service industry uses IT strategy as a core competence to increase a competitive advatage.

• 한국산학기술학회논문지
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• 제19권4호
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• pp.446-453
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• 2018

본 연구에서는 경영학 재무 분야 중 국내 유가증권 시장 상장기업의 연구개발비에 관한 2가지 가설이 수립, 검정되었다. 기업의 목표인 이윤 극대화라는 관점에서, 동 연구개발비의 최적 수준을 유지하는 것이 실무적으로도 중필수적 요인이라고 판단된다. 이와 관련하여, 본 논문의 첫 번째 가설에서는 국제금융위기 이후인 2010년부터 2015년의 표본기간 동안, 국내 KOSPI 유가증권 시장에 상장된 기업들을 표본 대상으로 동 연구개발비 지출에 관한 재무적 결정요인들이 통계적으로 분석되었다. 또한, 이와 관련된 두 번째 가설 검정에서는 동 표본기업들을 대상으로 이들을 상대적 고성장산업과 저성장산업 그룹으로 2분화하여 양 그룹 간의 재무적 차이점에 대한 재무적 결정 요인 분석을 시행하였다. 동 가설검정 결과와 관련하여, 전기의 연구개발비 비율, 산업더비변수와 전기의 연구개발비 간의 교차효과, 그리고 광고비 등 3가징 요인들이 (당기의) 연구개발비 (비율)에 통계적으로 유의한 영향을 주는 설명변수들로서 판명되었다. 또한, 고성장산업 소속 KOSPI 상장기업들은 비교그룹인 저성장산업 소속의 기업들과 비교하여, 전기의 연구개발비 비율, 수익성, 그리고 외국인 지분율 등에서 상대적으로 높은 수준을 유지한 것으로 실증적으로 분석되었고, 반면에, 후자인 저성장산업 소속 기업들은 시장가치 기준의 부채비율과 광고비 등에서 높은 수준을 유지한 것으로 판명되었다. 종합적인 관점에서, 본 연구 결과는 향후 기업 경영의 목표인 주주의 부의 극대화를 위한 방안 중 하나인, 연구개발비의 최적 수준을 규명하기 위한 측면에 응용될 수 있을 것으로 기대된다.

• Asia pacific journal of information systems
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• 제23권2호
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• pp.67-86
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• 2013

This study first provides a stylized model that captures the essential features of the SC (Social Commerce) business and the competition process. The model focuses on the relationship between key decision issues such as marketing inputs and market value. As more SCs join the industry, they are inevitably faced with fierce competition, which may lead to sharp increase in the total marketing and advertising expenditure. This type of competition may lead the industry away from its optimal development path, and at worst, toward a disruption of the entire industry ecosystem. Such being the case, another goal of this study is to examine the possibility that the ToC (Tragedy of the Commons) may occur in the SC industry. We build game models, each of which assumes homogeneity and heterogeneity of SC providers, respectively, and derive explicit equilibrium solutions from both models. Our basic analysis presents Nash equilibria in both models and shows that SC providers are inevitably faced with fierce competition, which may lead to sharp increase in the total marketing expenses. We also compare the game outcomes with one with a hypothetical social planner who determines the total marketing level that optimizes the entire market value. Then, ToC can be defined to describe the situation where the total marketing efforts exceed the socially optimal level of marketing efforts. In both models, we examine the possibility of the ecosystem disruption and specify the conditions under which ToC may occur. However, the chance of avoiding ToC is higher with heterogeneous players than with homogeneous players. To supplement our analytical results, we develop a simulation model which incorporates a market dynamics based on the gap between actual marketing efforts and socially optimal marketing level. Simulation experiments present some lessons and insights which also confirm out findings from equilibrium analysis. For example, heterogeneity in SC providers alleviates the severity of ToC and makes it faster for survivors to escape from the ToC trap. As a result, the degree of industrial concentration tends to increase, which also explains the 'rich-get-richer' phenomenon observed in some empirical studies on the SC industry. Lastly, based on our analytical and experimental results, we come up with some measures to avoid ToC and overcome the shortcomings intrinsic to the current business model. And further discussions provide strategic implications and policy directions to overcome the possible trap of ToC in this ecosystem, and eventually help the industry to sustainably develop itself toward the next level. To name a few examples of policy measures, regulations on the marketing activities so that the overall marketing expenses cannot go beyond the socially optimal level; institutional guidelines and rules to straightening up the distortions in the way that SC providers view the marketing costs (the current marketing costs are underestimated, thereby encouraging SC providers to increase marketing expenditure); and so on.

• 한국의상디자인학회지
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• 제8권1호
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• pp.127-136
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• 2006

These researches discussed promotions and effectiveness in the area of star marketing production, copying, advertising, and expenditure on clothes. The thesis is refreshing in the way it deals with analysis of strategical changes in the fashion of entertainers asia cultural industry developed. I specially focused on comparing and analyzing the changes in style of Hip Hop fashion from the period of inferior culture to the period in which their fashion is highly respected. Also, I'd like to study the influence of the fashion to Korean Hip Hop artists. The Hip Hop musicians developed their styles from underdog images of Hip Hop to glamourous and luxurious styles along with modeling in various magazines appealing sexually. In Korea, Seven and Hyori Lee are showing new and changed styles that are different from the past to their fans. The Hip Hop style now is showing with unimaginably luxurious styles as opposed to its original image. With their pursuance of ostentatious and luxurious styles Hip Hop was reborn as new Glam style. Old Hip Hop styles such as ripped jeans, safety pins, graffiti, and loose and exaggerated silhouette give inspirations to many worldly known designers and their collection. Hip Hop that used to be a branch of a low culture was able to grow to the culture of luxuries via the development the media and improvement of lives and the level of consciousness of the middleclass. Music stars with luxurious Hip Hop fashion influenced coming of a new musical genre and Korean musicians largely. I hope this research can help developing the unique low-culture and creating new trend in the field of entertainers' fashion.

• 서비스연구
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• 제1권1호
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• pp.29-48
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• 2011

최근 소셜 네트워킹 서비스(Social Networking Service)에 대한 산업계화 학계의 관심이 집중되고 있다. 그러나 소셜 네트워킹 서비스의 폭발적 성장을 가능케 한 동인과 비즈니스 모델에 대한 이해가 배재된 무분별한 모방만으로는 개방형 생태계의 성공적인 안착을 도모하기 어렵다. 따라서 본 연구는 소셜 네트워킹 서비스의 플랫폼 전략, 비즈니스 모델을 분석하여 웹 기반 플랫폼 서비스를 추구하는 사업자들에게 시사점을 제공하는 것을 주요 목적으로 한다. 소셜 네트워킹 플랫폼은 개인 이용자에게 자신의 개인 정보를 공유하고 갱신할 자발적 동기를 부여하였다는 측면에서 개인화 광고를 가능케 하여 양면시장의 다른 소비자인 광고주들에게 전폭적인 지지를 받고 있다. 소비자의 참여를 유도하여 양적 팽창을 가능케 한 동인은 이용자 간 상호작용 유도와 플랫폼의 개방성에 있으며 이 플랫폼은 향후 광고 시장뿐 아니라 통신시장에 편재된 개별 기업들의 고유 영역으로 그 영향력을 확장하고 있다. 따라서 포털 사업자, 네트워크 사업자들은 소셜 네트워킹 서비스를 단순히 새로운 웹 서비스로만 인지하는 수준에서 벗어나 개별 일반 소비자의 수요를 응집시킬 수 있는 서비스 플랫폼의 확산 방안을 도출하고 광고주들의 수요를 충족시키지 위해 미디어의 진화를 촉진시켜야 한다.

• 유통과학연구
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• 제12권8호
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• pp.113-121
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• 2014

Purpose - Recently, the number of corporations that practice environmental and social responsibility, besides engaging in traditional profit-seeking activities, has been growing steadily, as interest in Corporate Social Responsibility (CSR) is increasing. Recent research on CSR practices has identified the relationship between CSR activities and corporate value as one of the main issues in this respect. Considering that donations constitute a large proportion of a company's charitable activities, we considered the extent of donation expenses as a charitable activity in order to mitigate sample selection bias. Specifically, we analyzed the impact of donation expenses on firm value, while investigating if this impact varied in response to the level of corporate governance of firms. Research design, data, and methodology - We used non-financial firms listed on the Korean Stock Exchange, having their fiscal year end in December, and the sample period was 2006-2013. For the dependent variable, Tobin's q was used as the corporate value, and for the independent variable, donations were measured as the donation-expense-to-sales ratio. Corporate governance scores, as rated by the Korea Corporate Governance Service, were used to measure corporate governance levels because they consider the overall aspects of governance, including ownership structure, the board of directors, and the audit mechanism of individual companies. To examine the impact of donations on a company in relation to the level of corporate governance, we estimated regression models using the interaction terms of the governance dummy and donation variables. Then, we further estimated the regression models of two sub-samples that were classified according to the level of corporate governance. Similar to previous studies, the study uses variables that affect firm value, such as R&D expenditure, advertising expenses, EBITDA, debt-to-equity ratio, sales growth, company age, and company size as control variables. Results - The empirical results show that firm value significantly increased in response to an increase in donation expenses. Upon including the interaction terms of governance level dummy variables and donations, the coefficients of the interaction terms show significant positive values, while those of donation variables show significant negative values. In the strong governance sub-sample, the relationship between the donation expenses and corporate value was statistically positive (+) and significant. However, in the weak governance sub-sample, the relationship between the donation expenses and corporate value was statistically insignificant and negative (-). Conclusions - The empirical results suggest that donation expenses are significantly linked to an enhanced corporate value if firms have a good corporate governance structure. However, if the corporate governance structure is weak, the same relationship is not necessarily observed. The results of this study show that if a firm has high corporate governance, CSR practices enhance the company's reputation such that it has a positive (+) relationship with corporate value. If a firm has weak corporate governance, on the other hand, CSR practices are recognized as an agency cost and do not increase corporate value.