• 중소기업연구
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• 제31권2호
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• pp.85-102
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• 2009

기업환경의 국제화 및 세계화에 따라 국내에 진출하는 다국적기업의 수는 증가할 것으로 보이는데, 그들을 효율적으로 관리할 수 있는 적절한 수단은 별로 연구되고 있지 않은 것 같다. 다국적기업의 국제이전가격은 정교하게 설정되어 조세부담을 회피할 수 있기 때문에, 이를 관리하기 위해서는 다국적기업의 행태를 이해할 필요가 있다. 본 연구는 우리나라에 진출한 외국인 기업의 특성 및 환경적 요인이 국제이전가격의 설정방식에 미치는 영향을 확인하고자 하는데 그 목표를 두고 있다. 2004년 현재 우리나라에 미화 100만불 이상의 직접투자를 수행하고 있는 외국인 투자기업 861개 기업을 대상으로 설문조사를 시행한 결과 121개 기업이 응답하여 이를 본 연구의 분석자료로 사용하였다. 종속변수로는 국제이전가격설정방법이 시장기준 혹은 원가기준에 의거하였는지의 여부를 묻는 2원적변수를 채택하였다. 시장기준방법의 경우 객관성이 높아 세무당국이 선호하는 방법임에 비해 원가기준은 경영자의 주관적인 판단이 개입될 소지가 많아 객관성이 떨어진다는 점에서 구분되기 때문이다. 독립변수로는 법인세, 관세, 세무당국과의 관계, 세무조사가능성, 현지투자자의 지분율, 내부거래비중, 매출액 및 제품수명주기가 채택되었고, 통제변수로는 중소기업여부 및 투자자의 국적이 더미변수의 형태로 포함되었다. 분석 결과를 살펴보면 세무변수로는 법인세와 관세가 유의하게 나타났는데, 그 중요도가 높을수록 경영자에게 재량권이 있는 원가기준이전가격방식을 선호하는 것으로 나타났다. 또 세무당국과의 관계를 중요하게 평가할수록 시장기준이전가격방식을 선호하는 것으로 나타났는데, 현지 정부는 객관성이 높은 시장기준을 가장 선호하기 때문에 기업의 입장에서 이 점을 고려한 것이라 생각할 수 있다. 제품 수명주기의 성숙도가 높을수록 원가기준을 선호하는 것으로 나타났는데, 이는 제품의 성숙도가 높을수록 경쟁 때문에 현지자회사가 시장을 확보하는데 어려움을 느끼게 되므로 이를 지원하는 수단으로 원가기준을 선호하는 것으로 보인다.

• 통상정보연구
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• 제15권3호
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• pp.135-153
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• 2013

본 연구에서는 중소수출기업의 수출애로요인과 촉진요인을 파악한 후 상호 연관성을 전체적으로 분석하고자 하였다. 문헌조사에 근거하여 수출 애로요인으로는 수출경험, 시장정보, 브랜드 이미지, 제조기술, 유통망확보 등 9개의 요인이, 수출촉진요인으로는 경영자의 해외시장 지향성 등 4가지 요인을 제시하였다. 다차원척도법을 사용하여 수출애로요인간 복잡한 연관성을 2차원의 평면에 단순화시키고 회귀분석을 통하여 촉진요인의 애로요인에 대한 효율성을 분석하였다. 정부지원정책은 시장정보와 제조기술의 부족을 해소하는데 큰 효과를 발휘하는 반면 브랜드이미지, 전자무역인프라, 운영자금의 부족에서 겪는 어려움은 기업의 내부 역량으로 완화될 수 있음을 보여주고 있다.

• 한국산업보건학회지
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• 제21권3호
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• pp.128-138
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• 2011

Objectives: It has been pointed out that there are problems in handling and managing chemicals due to trade secrets of Material Safety Data Sheet(MSDS). To date, some company intentionally leave out of several parts and use an inaccurate expression in MSDS. In particular, with the result of the inspection of the government and labour community, it is required that the 2nd section in MSDS included the composition and information on ingredients has to be provided with comprehensive expression to secure more reliability. Methods: Therefore, this study is aimed: 1) to recognize the current status of trade secrets of MSDS in workplaces with both domestic manufacturers of chemical products and multinational corporations; 2) to make contributions to prevention of the industrial accidents by providing the accurate information of MSDS; 3) to improve the risk communication system related with chemicals; 4) to impress workers on the importance of right of known for MSDS. With the result we analyzed the status of trade secrets in MSDS in 73 companies, such as petrochemistry production, paint production, metal processing oil production, detergent production, and international company related with chemicals, we have found that 38,150 (45.5%) have the trade secrets parts in the total number of 83,832 in MSDS. Also, based on the 288 MSDS gathered by the Occupational Safety and Health Research Institute (OSHRI) from 2005 to 2009, 41.7% of the MSDS are classified into the trade secrets. Conclusions: Therefore, to procure an assurance system of MSDS, we suggest that a MSDS picking up and checking system be legislated in the Occupational Safety and Health Act to protect workers from the unidentified chemical hazards due to the secret trade of MSDS.

• 지식경영연구
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• 제24권4호
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• pp.177-193
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• 2023

이 연구는 대기업의 경쟁력 조직문화를 형성하는 데 있어 조직문화, 직무 특성, 일의 가치와 지향성이 어떤 역할을 하는지 살펴보고자 하였다. MR-QAP 분석을 통해 이러한 변인들이 조직문화 프로파일 중 경쟁력 속성에 미치는 영향을 살펴보는 것을 연구목적으로 하였다. 이를 위해 국내 본사를 둔 완성차 기업의 15개 다양한 팀에 속한 161명으로부터 수집된 데이터를 활용하였다. 연구 결과, 경쟁력 있는 조직문화와 연결된 네트워크 특성이 경쟁력에 미치는 영향을 밝혔다. 직무 특성 중 과업 다양성과 피드백은 경쟁력 있는 조직문화에 유의한 정적 영향을 미치는 것으로 나타났고, 지각된 현재 조직 문화의 조직구성원 간 불일치가 경쟁력에 부정적인 영향을 미칠 가능성이 있는 것으로 나타났다. 조직문화 프로파일 중에서는 사회적 책임, 지지성, 혁신, 성과지향성이 경쟁력 있는 조직문화에 유의한 정적 영향을 보이는 반면, 보상중시성과 안정성은 유의한 영향을 미치지 않는 것으로 나타났다. 이러한 연구결과를 토대로 조직문화의 복잡한 역학관계를 이해하고, 조직 경쟁력을 증진시키기 위한 전략적 접근을 도모하며 실무적 시사점을 제공하였다.

• 한국전자통신학회논문지
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• 제7권2호
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• pp.349-356
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• 2012

국제화시대에 다국적 부동산기업들이 국내에 진출하면서 거래의 투명성과 안정성에 대한 요구는 더욱 늘어가고 있다. 부동산 거래사고를 사전에 방지할 수 있는 대안이 바로 에스크로우제도이다. 우리나라 부동산 시장에서 에스크로우의 현황과 실태를 분석하고 그 활성화 방안을 제시하면 다음과 같다. 첫째, 부동산 거래 일괄서비스 시스템의 구축에 정부지원이 있어야 한다. 둘째, 에스크로우 제도 참여확대를 위한 세제혜택을 부여하여야 한다. 셋째, 에스크로우 관련 전문 인력을 많이 배출하여야 한다.

• 유통과학연구
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• 제13권8호
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• pp.15-25
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• 2015

Purpose - There is a lack of research on how much corporate control is sufficient for effective subsidiary business-related decision making. To address this research gap, this study analyzes the impact of the level of control of a Korean corporation's headquarters on its overseas subsidiary performance. Research design, data, methodology - The study's sample comes from the Overseas Korean Business Directory of KOTRA. A multiple regression analysis empirically confirmed the relationship between the headquarters level of control over the subsidiaries and their performance. Results - The results show that the greater an organization's headquarters control over strategic issues, the greater the subsidiary's non-financial performance. However, quick decision-making through decentralization promotes the rapid selection of successful new products that can provide a competitive advantage. Conclusion - This study shows that the impact of control levels on subsidiary performance depends on the type of control involved. Specifically, while low levels of control over operational issues had a positive (+) influence on subsidiary non-financial performance, high control levels led to improved non-financial performance with regard to strategic issues among the subsidiaries.

• Asian Journal of Business Environment
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• 제6권4호
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• pp.13-17
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• 2016

Purpose - The purpose of this paper is to evaluate two multinational companies that seem to have reconciled the two mandates of CSR and profit maximization while becoming multibillion dollar companies and examine their organizational culture and practices and their management and leadership in order to determine the controlling factors, if any, that have elicited their success while renowned for their CSR policies. Research design, data, and methodology - This is a case study, an analytical approach, which focuses on exploring and analyzing the CSR policies of Starbucks and IKEA. Results - IKEA and Starbucks considered their position in the global business environment and their social responsibilities as crucial and did more than a cursory lip service to the issues. In fact, they both took the more difficult long-term approach and tried to resolve the root causes for the environmental and social issues in their supply chain. Ultimately though, it is the ethical leadership of the top management that sets the tone for the organizational culture and its CSR. Conclusion - IKEA and Starbucks are "living proof" that a company can be successful while treating its employees and the community of suppliers and associates with respect and dignity and while making this world a better place.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.129-139
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• 2020

The objective of this study is twofold: first, to investigate how organizations encourage factors that have an impact on employees' entrepreneurial behavior from employee's perspectives and experiences; and second, to discover how and why employees behave entrepreneurially within the organization. A case study method is considered as an appropriate approach to scrutinize intrapreneurial behavior because it principally concentrates on an investigation into a contemporary organizational phenomenon and context concerning entrepreneurial activities in-depth within its real situation. In data collection, an Asian multinational retail company was selected. Semi-structured interviews were carried out with 24 executive-level employees who had been working in various departments for more than 5 years. Each in-depth interview lasts for a duration of 40 to 60 minutes. The results reveal several understandings into the combination of individual-level and organizational-level factors that promote the intrapreneurial behavior and activities of the established firm in the context of Thailand. In this regard, six factors have been found as the key determinants that make an impact on innovativeness, proactiveness, and risk-taking behaviour of the employees. Those factors are personal preference, organizational stability, management support, compensation, reward system, teamwork, quality of relationship with colleagues, work autonomy and the quality of relationship with the superiors.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.471-478
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• 2021

This study aims to investigate the determinants of turnover intention among company managers in Indonesia. Based on the literature, this research hypothesizes that job satisfaction is a mediator in the relationship between compensation, career and turnover intention of companies in Indonesia. Respondents as research samples are grouped into middle managers from two industries, namely, manufacturing and services. A total of 215 questionnaires were returned from middle managers. Data analysis used Structural Equation Model - Linear Structural Relationship (SEM LISREL). The research results prove that compensation and career have a positive effect on job satisfaction. Compensation, career, and job satisfaction have a negative impact on turnover intention. Compensation is known to be one of the motivating drivers of workers around the world. From this study it can be said that, if middle manager teachers are well compensated, they will be encouraged, persuaded and will have positive feelings toward their work, and this will result in staying put. It works also with career and job satisfaction. If both variables are considered carefully, intention to move tends to be low. These findings provide new insights into the field of international human resources in developing multinational companies and service businesses.

• 무역학회지
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• 제44권4호
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• pp.1-17
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• 2019

The purpose of this paper is to suggest strategies for Korean companies to overcome the limitation of the international trade structure between Korea and Vietnam. This study examined foreign multinational distribution companies, Korean distribution companies and domestic distribution companies in Vietnam. A SWOT analysis conducted to propose effective strategies revealed that Saigon Mart, Vietnam's largest regional mart company, needs an O/W strategy and to capture market opportunities quickly through strategic alliances with foreign distribution companies, in order to gradually complement their core competencies internally. Lotte mart in Vietnam, one of Korea's three largest marts, needs to establish a T/S strategy in order to overcome the crisis situation in Vietnam market and succeed in business. BIG C Mart has over 40,000 diverse products needs to use a T/S strategy in order to effectively overcome the crisis situation in the Vietnamese market and to increase the possibility of business success. From the study findings and conclusions, various implications are derived. Vietnam is still very strong in socialism and regional characteristics, so it needs to build up close cooperation such as joint venture with local partners in the region and strategic alliances to increase the possibility of investment success.