• Fashion & Textile Research Journal
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• v.13 no.1
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• pp.44-54
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• 2011

This study aims to clarify the asset evaluation attributes of imported brands exclusively by department stores based on qualitative study. For the qualitative research, hands-on staff of the branch office who had at least 5 years experience in PB-related positions at one of the four domestic department stores(Lotte, Shinsegae, Hyundai, Galleria), and at least 20 years old adults who had purchased imported brand items exclusively by a certain department store(Shinsegae, Lotte) were included. The asset evaluation attributes of department store-exclusively imported brands were drawn up through the one-to-one in-depth interview method. As a result of qualitative study on the asset evaluation attributes of department store-exclusive importation brands, it turned out that there were 4 factors in view of business entity - stability, profitability, growth potential, and relationship, and that there were 6 factors in view of consumers - product quality, recognition, country of origin, image, preference, and reliability. In comparison with the existing preliminary study, it was notable that relationship in view of business entity, and country of origin in view of consumers were added to the asset elements.

• Journal of Distribution Science
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• v.14 no.2
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• pp.57-63
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• 2016

Purpose - The present study aimed to investigate the difference between entity theorists and incremental theorists in the extent of attributing efforts and traits of consumers for the realization of pursued goals. Furthermore, the present study was conducted to determine the difference depending on circumstances. In this regard, the circumstances where consumers felt pride were divided into those in which important goals and ordinary life goals were achieved. Research design, data, and methodology - An empirical study was performed, which was divided into group 1 and 2. Group 1 is the experimental group concerned with the important goal achievement, and group 2 is the control group related to daily ordinary goal achievement. 80 college students were assigned to each group, respectively. The empirical study for each of the two groups was performed respectively by means of questionnaire survey. In the experimental group, t-test was used to verify the hypotheses for the empirical study. In the circumstances of the control group, t-test was also used to examine whether the results were same as those shown from the analysis of experimental group data or not. Results - According to the group 1 and 2, the t-test of the empirical study showed that entity theorists tended to attribute the achievements of goals to their traits more than incremental theorists did, whereas the incremental theorists tended to attribute achievements of goals to their efforts more than entity theorists did in the important goals-achieved circumstance. In the circumstance of daily life goals-achieved, additional questionnaire survey and analysis were conducted, however, there was no difference between incremental and entity theorists in regard to attributing realization of goals to their efforts, and it leads to assess the difference in the meaning of invested efforts between important goal and ordinary goal achievement. Conclusions - Considering that the feeling of consumers has been regarded as one of the significant factors in marketing mix management, the results of this study are considered as significant implications for management. The implications can be said that when incremental consumers feel authentic pride in the important goals-achieved circumstance, marketers are requested to emphasize the fact that the efforts of consumers have contributed to realization of the important goals. By contrast, when consumers feel hubristic pride in both circumstances, marketers are requested to approach to entity-oriented consumers by way of trait. Authentic and hubristic pride are pervasive and engendered by important events or daily routines, and they could have effect on delaying making decisions. Therefore, it is necessary for future research to examine the unexplored difference of effect between incidental authentic and hubristic pride on consumer's self-control. In particular, future researches are related to the extent of difference in attributing efforts and traits. The consumers'realization for the previously pursued goals between entity theorists and incremental theorists affects their present or long distant decisions in self-control dilemmas. The consumers are faced with choosing one between virtuous long term- related option and vice immediate option.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.66
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• pp.219-240
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• 2015

Developing countries have faced serious difficulties in implementing customs procedures. For example, they have experienced heavy administrative constraints such as lack of qualified personnel and non-computerization. Some importers in developing countries have tried to undervalue or overvalue the imported goods and misclassify them with the target of lowering the incidence of customs duties. In order to address these problems many of developing countries often require the exporter to get a Clean Report of Findings(CRF) issued by a preshipment inspection entity. This study tries to reply to the following questions with which the exporters are faced in the process of issuance of CRF. First, what are the provisions and regulations that the exporters have to note in the event a CRF is issued by the inspection entity? Second, how do the exporters safeguard their own rights in case of price verification? Third, how to protect the confidential business information to be submitted by the exporters in order to get a CRF? Fourth, how can the exporters respond to the improper conducts that the inspection entities have done?

• Journal of Korean Society of Rural Planning
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• v.23 no.1
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• pp.21-29
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• 2017

The purpose of this study is to analyze the accuracy of cultivated crop database in agricultural farm business using UAV(Unmanned Aerial Vehicle) and field survey over Daesso-myeon, Umsung-gun, Chungbuk. When comparing with agricultural farm business and cadastral maps, Daeso-myeon crop field shows 29.8%(2,030 parcels out of 6,822 parcels) is either mismatched or missing. It covers almost 19.3%($3.4km^2$ of $17.6km^2$) of total farmland. In order to solve these problems, it is necessary to prepare a multifaceted plan including cadastral map. Comparative analysis of the cultivated crop registered in the agricultural farm business and the field survey agreed only in 3,622 parcels in total 6,822 parcels whereas 3200 parcels disagree. Among these disagreed parcels 2,030(29.8%) have been confirmed as unregistered farm business entity. Accuracy of cultivated crop registered in agricultural farm business agreed in 75.6% cases. Especially the paddy field registration is more accurate that other crops. These discrepancies can lead to false payment in agricultural farm business. For exploration and analysis of regional resources, UAV images can be used together with farm business management database and cadastral map to get a clearer grasp over on-site resources and conditions.

• Journal of Information Technology Applications and Management
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• v.10 no.4
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• pp.65-84
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• 2003

The Purpose of this study is to Identify and analyze the factors that determine the survival or success of internet-based companies in the start-up phase. The reason why we focus on companies which are in the early stage of development is because internet business is still at its early stage, and statistics indicate that many internet businesses have failed during the start-up phase. Using the model of new product outcomes proposed by Cooper(1979), we have formulated a conceptual model for more successful internet business ventures. On the basis of this model, the relationship between the financial and non-financial performance and various variables in the model is analyzed. For collecting empirical data, a web-based survey questionnaire was designed. A total of 97 usable questionnaires were gathered from internet companies nationwide. The results showed that controllable variables such as the commercial entity and information acquired during the new business process are related to the non-financial performance, while environment variables such as the compatibility of the resource base of the firm with the business, including a few controllable variables, are related to the financial performance. Future research needs to explore more precisely how the success factors are different according to the types of internet businesses and/or the stages of growth of the business.

• The Journal of Society for e-Business Studies
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• v.9 no.3
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• pp.243-258
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• 2004

Building a domain-suited ontology, as a means to implement the Semantic Web, is widely believed to offer users the benefit of exploiting the semantic knowledge constrained in the application. Electronic Catalog, shortly e-Catalog, manages the information about the goods or conditions play an important role in e-commerce domain. Consequently, semantically enriched yet precise information by the ontology may elaborate the business transactions. In this paper, we analyze the semantic relationships embodied within the catalog domain, as the first step towards the ontological modeling of e-catalog. Exploring ontology should leverage not only the representation of semantic knowledge but also provide the inferencing capability for the model. We employ the EER(extended Entity Relationships) for the basic model. Each modeling construct can be directly translated by DL(Description Logics). Semantic constraints that can be hardly represented in EER are directly modeled in DL.

• Journal of Digital Convergence
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• v.13 no.9
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• pp.57-75
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• 2015

The study introduces the case of initial adoption and convergence of accounting system under the K-IFRS by the quasi-government entity, the National Research Foundation of Korea(NRF). Followings are the methodology used in the study. (1) The study provides several accounting issues, their impact on the financial information of the NRF and implications about NRF's financial information in the course of convergence of accounting system under the K-IFRS. (2) As examples of accounting issues, the NRF reflected several accounting difference such as revaluation of fixed assets, economic useful life, depreciation method, reclassification of investment, representation of transfer revenue from the government, the timing of revenue recognition, and employ benefits, etc. As results of adjustments under the K-IFRS, the NRF decreased 1,109 billion of total assets and 1,064 billion of total liabilities. Also, increase in operating expenses results a slight decrease in net income, which may have an impact on future management evaluation of the NRF. A successful case of K-IFRS adoption by the NRF which brings deep insight on adoption and convergence of new accounting system to other quasi-government entity.

• The Journal of the Convergence on Culture Technology
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• v.6 no.1
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• pp.367-380
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• 2020

Recently, Korea's economy is facing a difficult economic situation due to sluggish domestic demand, low corporate investment and a cliff in youth employment. In order to overcome this problem and turn the economy into a virtuous circle, the government has introduced and implemented various economic policies. In this study, the effects of the corporate accumulated earnings tax system included in the 2014 tax code revision were to be verified. The validity of the business income was verified and analyzed using the financial data of the entity as to whether the income of the entity was being circulated to household income. First, validating the validity of whether the income tax on non-current income affects the level of an entity's investment, the results showed significant negative effects at a significant level of 5 per cent. Second, the analysis of whether the return tax on corporate income is affecting management decisions that increase the level of dividends for an entity has identified a metaphorical positive relationship. Third, it was confirmed that the income tax on uncurrency income does not have a significant effect on the increase in wages for workers. The result is presumed to be the main reason for the increased uncertainty in the economy and business environment.

• Journal of Distribution Science
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• v.22 no.4
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• pp.47-58
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• 2024

Purpose: Achieving organizational effectiveness is the ultimate goal that every business entity or institution targets. To achieve this, organizations need to consider various factors that have an impact on their performance. This article analyzes the distribution influence of six main elements that have a central role in shaping sustainable organizational effectiveness, which are organizational culture, job satisfaction, interpersonal communication, talent management, knowledge management, and information technology. Research Design Data and Methodology: This research uses a quantitative approach, focusing on manufacturing companies located in Surabaya as the main object, involving twenty manufacturing companies as research targets, and 10 employees in each company. The sample selection process was carried out through the application of random sampling techniques. The analysis in this research uses the multiple linear regression method and uses SPSS version 26 software. Results: Distribution of six major factors used in this research are related to each other and contribute significantly to overall organizational effectiveness. Conclusion: Organizations that can combine the distribution of a positive culture, prioritize employee satisfaction, encourage effective communication, manage talent and knowledge efficiently, and utilize information technology wisely will have greater potential to achieve their goals and survive in the intensely competitive business environment.

• Journal of the Architectural Institute of Korea Planning & Design
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• v.34 no.10
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• pp.25-32
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• 2018

The ending of the warranty under the current Multi-Housing Management Act has a lot of problem as it is very disadvantageous to the business entity and it makes hard for the contractor to finish the repair work. It is almost none for the business entity to get the written confirmation of the expiration of warranty liability from the client even though it sincerely completed their warranty obligation. It is because the client asks for the works other than fair repair arising from the defect in the work, such as the upgrade work for the enhancement of the value of their assets and the repair work which the client should take care before it issues the written confirmation of the expiration of warranty liability to the contractor. "So, though there is the law specifying this matter, the parties are relying on the unnecessary civil agreement. This leads to the big social and economic losses. If there is no agreement made between the client and the contractor, that leads to the legal dispute. This research on cases of 10 apartments shows that the types of works which the apartment residents ask for depend on the characteristics and conditions of the apartments and that they ask for various kinds of compensational works. In addition, it was found that there were many cases in which even the civil agreement is not recognized as the ending of the warranty obligation even if the proper procedure is taken for the ending of warranty by the contractor or business entity. If the collateral is to be offered to the client, the contractor would get more hard because there is the additional cost other than the warranty obligation, thus damaging the legal objective of the laws trying to minimize the damage made to the resident of the apartments. It means that the increase in the unnecessary warranty cost would lead to the increase in the selling price of apartment and the ending of the dispute through the civil procedure would make the Multi-Housing Act ineffective.