• Journal of the Korean Society of Food Science and Nutrition
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• v.41 no.8
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• pp.1182-1189
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• 2012

The purpose of this study was to analyze university student' perception of the price of coffee shops using price sensitivity measurements. The questionnaires were distributed to 640 university students in Changwon, Korea from March 13 to April 8, 2011. A total 571 were used for the final analysis, which excluded improperly-completed questionnaires. The results of this study were as follows. Indifference prices (IDPs) were \2,200 for on-campus coffee shops and \2,850 for off-campus coffee shops. The optimum price points (OPP) were \2,300 for on-campus coffee shops and \2,850 for off-campus coffee shops. The price stress range (PSR) was \100 (\2,200~2,300) for on-campus coffee shops and \0 (\2,850~2,850) for off-campus coffee shops. The point of marginal cheapness (PMC) was \1,100 for on-campus coffee shops and \1,500 for off-campus coffee shops, whereas the point of marginal expensiveness (PME) was \3,600 for on-campus coffee shops and \4,100 for off-campus coffee shops. The ranges of acceptable prices (RAP) were \2,500 (\1,100~3,600) for on-campus coffee shops and \2,600 (\1,500~4,100) for off-campus coffee shops. On the basis of IDP percentage, university students were more sensitive to off-campus coffee shops than on-campus coffee shops. In contrast, on the basis of PSR and RAP, university students were more sensitive to on-campus coffee shops than off-campus coffee shops. Therefore, the price increase for an americano should be recommended to be from \1,100 to \3,600 for on-campus coffee shops and from \1,500 to \4,100 for off-campus coffee shops. The manager of on-campus coffee shops should be careful when increasing the prices, and the manager of off-campus coffee shops should make it possible for customers to perceive service quality.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.2
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• pp.177-188
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• 2021

On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.

• Journal of Korean Society of Forest Science
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• v.108 no.3
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• pp.429-439
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• 2019

The objectives of this study were to gauge the extent of the forestry business through establishing the definition of forestry industry from the perspective of economic convergence and to analyze key components that affect each growth phase of a forestry business entity by classifying them. A total of 1,397 "sixth-sector industry" management entities were certified by the Ministry of Agriculture, Food, and Rural Affairs in South Korea from 2012-2017. Of these, 259 (18.5%) were in the forestry sector. In this study, the 259 forestry management entities were further classified into three phases based on sales distribution: entrance, development, and maturity. The entrance phase (<100 million KRW), development phase (>100 million and <1 billion KRW), and maturity phase (>1 billion KRW) constituted 33.2%, 55.4%, and 12.4% of the total 259 entities, respectively. The results showed that most of the management entities were either in the entrance or development phases, and only a small portion was in the maturity phase. To identify the key variables that affect each of the phases, chi-square analysis was used. We designed the "sixth-sector industry" type as an independent variable, whereas selected region, business organization, manager age group, forest product, processing type, and service type were designated as dependent variables. The results of the analysis showed that the processing and service types influenced all three developmental phases. Moreover, as the phase advanced, processing type showed a higher proportion of health-functional ingredients, such as powder or extract from forest products, which enable to develop and produce a variety of products. Service type also changed from simple experience to integrated experience tourism and finally to tourism education. Distribution and sales channel also turned out to be a significant factor during the development phase. This study provides the basic information needed to guide government support in the implementation of a formal forestry business through convergence as well as to increase the efficiency of business management.

• Journal of Preventive Medicine and Public Health
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• v.28 no.4 s.51
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• pp.809-844
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• 1995

The purposes of this study are to define the scope of occupational health management and to classify occupational management by review of related journals from 1945 to 1994 in Korea. The steps of this study were as follows: (1) Search of secondary reference; (2) Collection and review of primary reference; (3) Survey; and (4) Analysis and discussion. The results were as follows ; 1. Most of the respondents majored in occupational health(71.6%), and were working in university (68.3%), males and over the age 40. Seventy percent of the respondents agreed with the idea that classification of occupational health management is necessary, and 10% disagreed. 2. After integration of the idea of respondents, we reclassified the scope of occupational health management. It was defined 3 parts, that is , occupational health system, occupational health service and others (such as assessment, epidemiology, cost-effectiveness analysis and so on). 3. The number of journals on occupational health management was 510. It was sightly increased from 1986 and abruptly increased after 1991. The kinds of journals related to occupational health management were The Korean Journal of Occupational Medicine(18.2%), Several Kinds of Medical Colloge Journal(17.0%), The Korean Journal Occupational Health(15.1%), The Korean Journal of Preventive Medicine(15.1%) and others(34.6%). As for the contents, the number of journals on occupational health management systems was 33(6.5%) and occupational health services 477(93.5%). Of the journals on occupational health management systems, the number of journals on the occupational health resource system was 15(45.5%), occupational finance system 8(24.2%), occupational health management system 6(18.2%), occupational organization 3(9.1%) and occupational health delivery system 1 (3.0%). Of the journals on occupational health services, the number of journals on disease management was 269(57.2%), health management 116(24.7%), working environmental management 85(18.1%). As for the subjects, the number of journals on general workers was 185(71.1%), followed by women worker, white coiler workers and so on. 4. Respondents made occupational health service(such as health management, working environmental management and health education) the first priority of occupational health management. Tied for the second are quality analysis(such as education, training and job contents of occupational health manager) and occupational health systems(such as the recommendation of systems of occupational and general disease and occupational health organization). 5. Thirty seven respondents suggested 48 ideas about the future research of occupational health management. The results were as follows: (1) Study of occupational health service 40.5%; (2) Study of organization system 27.1%; (3) Study of occupational health system (e.g. information network) 8.3%; (4) Study of working condition 6.2%; and (5) Study of occupational health service analysis 4.2%.

• Journal of Internet Computing and Services
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• v.6 no.6
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• pp.139-148
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• 2005

The desired level for multimedia services in the mobile web environment, the next generation web environment, is expected to be of PC level quality. And great efforts have been made in the development of hadware technology, communication technology, various kinds of services and standardization to support these services, In the mobile web environment, multimedia contents adaptation services should be available through supporting various kinds of devices, network abilities and users' preferences. It means that due to the variety of both desired devices' hardware specifications, called destinations, and desired QoSes, the QoSes in the destinations are not fixed or defined. If a new user wants to stream multimedia contents in a server through a new kind of terminal device, it should be considered whether the existing transcoders are able to adapt the multimedia contents. However, the existing libraries for multimedia adaptation have heavy transcoder figures which include all adaptive functions in one library, The challenge of universal access is too complex to be solved with these all in one solutions. Therefore, in this paper we propose an application independent multimedia adaptation framework which meets the QoS of new and varied mobile devices. This framework is composed of a group of unit transcoders having only one transcoding function respectively, Instead of heavy transcoders. Also, It includes the transcoder manager supporting the dynamic connections of the unit transcoders in order to satisfy end to end QoS.

• Journal of the Korea society of information convergence
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• v.7 no.1
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• pp.25-46
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• 2014

After examining the current situations of financial frauds and the reasons for their occurrence in the financial institutions through examples of financial frauds in domestic and abroad, this study presents ways to prevent such financial scams. The preventive measures consist of activities before and after the occurrence of financial frauds and during normal financial operations. The activities are as follows: 1. Preventive activity should be strengthened before the occurrence of financial frauds. That is, first, the enforcement of consistent internal control is needed. Second, in order to block the probability of financial frauds involved with employees, ethics education and a reward program for inside tippers need to be run. Third, financial institutions need to apply for comprehensive insurance policy to minimize the lost in case. 2. Preventive activity should be strengthened during normal financial operations. First, self authentication system for customers needs to be introduced. Second, dealings of day, week, and month need to be thoroughly checked and the system of audit needs to be expanded. Third, message service for the information on financial frauds and their preventive measures needs to be expanded. Fourth, public notification system against examples of financial frauds needs to be expanded. 3. Preventive activity after the occurrence of financial frauds should be strengthened. First, awareness for preventive measures such as imposing penalty on the manager needs to be enhanced. Second, strict restrictions on financial frauders such as a criminal charge needs to be strengthened. Third, there should be legal devices and resolutions in order to retrieve all the money deceived by financial frauds.

• Journal of the Korean Society of Safety
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• v.35 no.3
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• pp.64-71
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• 2020

Safety is not a service provided selectively by the country, and it is a basic right that human beings should enjoy. However, as the recent expansion of outsourcing due to the efficient corporate management, fatal accidents such as the Taean Power Plant where subcontractors are pinched on conveyors continued to occur. In addition, public safety concerns have been widespread as there are constant safety-related accidents in public institutions such as KTX trains derailing. As public institutions require safety as a top priority for management rather than profit, the government needs a leading role to enhance the level of private safety activities. The government announced the "Measures to strengthen the workplace safety of public institutions" and is promoting measures to protect the lives and safety of the people. The purpose of this study was to in-depth analysis of the accident and death situation in public institutions in the last 5 years from 2014 to 2018. A recognition survey was also conducted and the results were analyzed. As a result of the analysis of industrial accident death, it showed that the number of industrial accident deaths in public institutions was about 50 people per year, and it occupied about 6.1% of all industrial accidents. Following the government's public policy measures, positive changes as a result of the survey on awareness were detected in the order of rising safety awareness and participation of management (56.9%), safety and health organization and personnel composition (37.9%), and increasing safety awareness and participation of members (18.9%). However, the obstacles to the implementation of government measures were followings; 1) consciousness and lack of participation (42.1%), 2) indifference from other departments (35.1%), 3) absence, or lack of competency of safety manager (33.3%). In addition, safety investments and safety management of contractors and ordering works were analyzed to have remained largely unchanged even after the implementation of safety measures. Through this study, it is intended to provide basic data for strengthening the level and activities of safety in public institutions.

• The Journal of Society for e-Business Studies
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• v.21 no.2
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• pp.135-150
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• 2016

As the privacy issues are all around the world, the intrusion into personal privacy is concerning. For that reason, government established the article from the personal information protection law that has to notice the privacy policy to users on the online site. and the matter of privacy invasion make concern toward behavior of online user. Although there are rules to carrying legal binding force in accordance with, because it is full of text and uncomfortable to read so that its readability is low. In the same context, each other has different state of understanding with the policy for personal information has been playing an important role. In this approach, companies and government do not think this over deeply and do just for what their practical use is. That is the reason why this research start, and the result expecting for real. As the result in the participant who cognize the privacy policy display pattern, they have certain type to do. In this article, the certain behavior doing is remarkable with the privacy policy. According to privacy concern, privacy fundamentalist reveals such a compromise reaction to protect their information when they know what information which the privacy manager of service provider collect. This study arrives at the result depending on the gap of privacy group that the group of checking the policy contents, especially the group which has high privacy concern, they move forward to protect their emotion and put a constructive plan into protective action. Otherwise, the group of unchecking the policy contents and following their own thinking of privacy policy are not deemed statistically significant. Therefore, this is considered to support more various implications than the previous issues and alternatives about privacy policy pattern and user protection behavior of privacy.

• The Journal of the Korea Contents Association
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• v.8 no.7
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• pp.182-194
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• 2008

This study seeks to intensively shed light on the municipal police system which is certain to be introduced to the nation, and verify the effect of the new appointment system presented herein from the viewpoint of police and experts in related areas, thus contributing to having the municipal police system in place stably. In particular, this study sets as the most core factors the recruiting, selection, education and training, and placement in the process of a new appointment, centered on Municipal Police Introduction (Plan) submitted to the National Assembly. First, in the area of recruiting and adoption, presented the head or manager of the municipal police implements open administrative job recruiting system, expanded recruiting of women and manpower in special recruitment to administer citizen-friendly police administration, and the exclusive employment rights of the head of the municipality. Second, in the area of the education and training of the municipal police as to the securing of independent education and training agencies, establishment of curricula fit for characteristics of the municipal police, and utilization of education facilities and professors of regional universities. Finally, in the case of the placement of the municipal police as to side effects caused by the placement of region-hailing personnel, implementation of interview system prior to a new placement, and priority placement of policewomen to the civil service section.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.19 no.7
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• pp.245-251
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• 2018

This study was conducted to investigate the status of the installation, maintenance and management of automatic external defibrillators (AEDs) in all mandatory institutions and buildings of the providence to be equipped with AEDs. The study was conducted from November 20, 2017 to December 20, 2017, during which time 169 AED units were surveyed. The collected data was analyzed by frequency analysis and the percentage was determined using the SPSS/WIN 20.0 program. A total of 168 units (99.41%) of AEDs were installed inside. Additionally, 47 units (27.80%) were available 24 hours a day, and 44 units (26.00%) were available outside business hours of the institution. Moreover, 87 units (51.43%) of the responsible managers received rescue and first aid training. Evaluation of the management status of the AEDs revealed two (1.20%) that had problems with their battery state of charge battery charge and seven (4.10%) for which the AED pads were past the expiration date. A management system for the manager of AEDs should be established and a regular training program for their systematic maintenance should be developed and applied. It is also suggested that awareness of the necessity of continuous management be raised through reinforcement of laws and legal system reorganization.