• Management & Information Systems Review
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• v.36 no.3
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• pp.255-268
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• 2017

This study examines whether firms with tax avoidance of Corporate Social Responsibility(CSR) performance is tempered by the extent firms engage in CEO turnovers. Considering the increasing interest in CSR activities of the firm to secure sustainable growth of national economy, this paper investigates the benefit and cost of CSR activities by combining the agency theory using the firm level data. Prior studies document that investors positively value tax avoidance. The rationale for this finding is that tax avoidance provides cash savings that can be used by firm managers to generate future shareholder wealth. Prior studies also show that investors' valuations are sensitive to the risk of future negative tax outcomes. Assuming that many types of CSR performances are low risk, low yielding uses of firm resources, we posit that higher levels of CSR performance may signal to investors that cash generated via tax avoidance has not been fully used to generate a return sufficient to offset the risk associated with aggressive tax planning strategies. Consistent with this argument, we predict and find that the positive association between CSR performance and tax avoidance is significantly weakened when firms have higher positive levels of CEO turnovers. Further, we predict and find that 'philanthropic' types of CSR activities in particular are associated with investor discounting of tax avoidance. We interpret our results as suggesting the equity market views CSR activities to be ostensibly funded through cash savings generated via tax avoidance.

• Journal of the Korean association of regional geographers
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• v.22 no.2
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• pp.307-330
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• 2016

This article aims to explain how Gangnam, as a model and standard of compressed urbanization in South Korea, was created. Gangnam and Gangnam-style urbanization need attention not only because they contrast with Korea's urbanization in the past as well as urbanization in the West but also they provide an important model in contemporary Korea's politics, economy and culture. However, there are little studies of how Gangnam's peculiar urbanism was created. To fill this gap, this article will first capture Gangnam's peculiar urbanism as a material landscape and sociocultural lifestyle. Gangnam-style urbanism is (a) materially characterized by high-rise apartment complexes owned by the middle and upper class for dwelling and asset growth and (b) socio-culturally characterized by political conservatism, public indifference, competition over academic performance, appearance, and fashion, and nightlife. Then it will show Gangnam's archetype was created in a spatially and temporally compressed way in and through the spatial selectivity of Korean anti-communist authoritarian developmental state strategies: (1) anti-communism led to the diffusion and accommodation of the population through apartments in Gangnam in the context of its confrontation with North Korea and the fast-growing population of Seoul; (2) military authoritarianism excluded the low-income class and the urban poor from urban development; and (3) the developmental state adopted selective housing policy which treated construction companies and the middle class preferentially through exceptional zoning and price distortions, promoting the construction of apartment in Gangnam and its resultant uneven development.

• The Korean Journal of Franchise Management
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• v.2 no.1
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• pp.100-118
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• 2011

Since 1990, income has been grown rapidly in Korea. Thus, concerns of environmental pollution and health have been increased among Korea's consumers. As a result of this concern, demand for safe food and agricultural products has been growing in Korea. Recently, purchasing patterns of Korea's consumers have been changed as Korea's society has changed to an aging society, growth of unmarried person, and low birthrate. Korea's consumers prefer to buy only volume that they need. Thus, the volume of agricultural products that they purchase became small. Therefore, retailers should reflect such needs of consumers to their business. The purpose of this study is to build up new strategies in order to make a high profit through customer's satisfaction when selling agricultural products. Using literature review, this study has drawn results. The results of this study is that retailers should lay products with brand in their store and establish trust with customers in oder to make loyal customers. In addition, retailers should prepare individual package of agricultural products for sales of a small volume to keep pace with social changes.

• Korean Journal of Ecology and Environment
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• v.56 no.4
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• pp.330-338
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• 2023

To investigate the impact of forestry projects on the carbon stocks of forests, we estimated the carbon stock change of above-ground and soil before and after forestry projects using forest type maps, forestry project information, and soil information. First, we selected six map sheet with large areas and declining age class based on forest type map information. Then, we collected data such as forest type maps, growth coefficients, soil organic matter content, and soil bulk density of the estimated areas to calculate forest carbon storage. As a result, forest carbon stocks decreased by about 34.1~70.0% after forestry projects at all sites. In addition, compared to reference studies, domestic forest soils store less carbon than the above-ground, so it is judged that domestic forest soils have great potential to store more carbon and strategies to increase carbon storage are needed. It was estimated that the amount of carbon stored before forestry projects is about 1.5 times more than after forestry projects. The study estimated that it takes about 27 years for forests to recover to their pre-thinning carbon stocks following forestry projects. Since it takes a long time for forests to recover to their original carbon stocks once their carbon stocks are reduced by physical damage, it is necessary to plan to preserve them as much as possible, especially for highly conservative forests, so that they can maintain their carbon storage function.

• Journal of Venture Innovation
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• v.6 no.4
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• pp.83-97
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• 2023

The growth of the live commerce market allows you to conveniently and simply start live commerce anytime, anywhere with a smartphone. The use of smartphone services provides continuous communication and is used while feeling psychological attachment, and it leads to psychological attachment, self-consistency with consumers themselves, and self-identity. This study focuses on the motives and perceptions of consumers using live commerce. In other words, we will examine the relationship with service attachment through the moderating effect of self-efficacy and control focus tendency as consumers' personal and psychological characteristics. In other words, the tendency of regulatory focus, which determines the direction of behavior of consumers according to their motives and goals, affects the service attachment of live commerce. We believe that self-efficacy, which is personal confidence and belief that you can plan and execute on your own for the desired outcome in a given situation or task, will control this relationship. As a result of this research, consumers who highly perceive prevention focus were more likely to avoid negative consequences and pursue safety and obligations. Their attachment to live commerce services was stronger, offsetting their confidence and self-efficacy. When using live commerce services, the more they perceive that information acquisition is beneficial, the higher their belief, and self-efficacy, so service attachment, which is an emotional experience as well as a cognitive experience, is strongly formed for consumers with a preventive focus to avoid safety-seeking and negative consequences. Through the present research results, we believe that it will be helpful in operating strategies and management for companies and small business owners who want to understand the psychological behavior of consumers in using live commerce services.

• Journal of Service Research and Studies
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• v.14 no.2
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• pp.101-116
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• 2024

As the spread of smartphones has become more common and the utilization rate has increased, the mobile shopping market is also growing and expectations for related industries are also increasing. Mobile shopping apps are converging with various industries such as fashion, beauty, and lifestyle, and competition among companies to increase the number of users is intensifying with the activation of non-face-to-face. Accordingly, in this study, a study on the perceived value and intention to use mobile shopping apps was conducted based on a VAM. In order to test the hypothesis of this study, a questionnaire was conducted on 266 people who had used a mobile shopping app and it was used for analysis. Looking at the results, it was confirmed that both usefulness and enjoyment among the perceived benefit of mobile shopping apps have a positive (+) effect on the perceived value. However, it was found that the technicality and perceived risk among the perceived sacrifices of mobile shopping apps did not significantly affect the perceived value. Finally, it was confirmed that the perceived value of the mobile shopping app had a positive (+) effect on the intention to use. Through this study, we would like to examine the factors that can affect perceived value and usage intention in the mobile shopping app industry, which is increasingly competitive among companies along with the rapid growth of mobile technology and market, and suggest practical implications for related companies and officials to establish efficient strategies to further increase mobile shopping app users.

• Information Systems Review
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• v.21 no.2
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• pp.1-27
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• 2019

It is possible to provide Smart Tourism Service through the development of information technology. It is necessary for the tourism industry to understand and utilize Big Data that has tourists' consumption patterns and service usage patterns in order to continuously create a new business model by converging with other industries. This study suggests to activate Jeju Smart Tourism by analyzing Big Data based on credit card usage records and location of tourists in Jeju. The results of the study show that First, the percentage of Chinese tourists visiting Jeju has decreased because of the effect of THAAD. Second, Consumption pattern of Chinese tourists is mostly occurring in the northern areas where airports and duty-free shops are located, while one in other regions is very low. The regional economy of Jeju City and Seogwipo City shows a overall stagnation, without changes in policy, existing consumption trends and growth rates will continue in line with regional characteristics. Third, we need a policy that young people flow into by building Jeju Multi-complex Mall where they can eat, drink, and go shopping at once because the number of young tourists and the price they spend are increasing. Furthermore, it is necessary to provide services for life-support related to weather, shopping, traffic, and facilities etc. through analyzing Wi-Fi usage location. Based on the results, we suggests the marketing strategies and public policies for understanding Jeju tourists' patterns and stimulating Jeju tourism industry.

• Journal of Bio-Environment Control
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• v.33 no.1
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• pp.63-70
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• 2024

This study explored computer vision methods using the OpenCV open-source library to characterize the phenotypes of various horticultural crops. In the case of tomatoes, image color was examined to assess ripeness, while support vector machine (SVM) and histogram of oriented gradients (HOG) methods effectively identified ripe tomatoes. For sweet pepper, we visualized the color distribution and used the Gaussian mixture model for clustering to analyze its post-harvest color characteristics. For the quality assessment of netted melons, the LAB (lightness, a, b) color space, binary images, and depth mapping were used to measure the net patterns of the melon. In addition, a combination of depth and color data proved successful in identifying flowers of different sizes and distances in cucumber greenhouses. This study highlights the effectiveness of these computer vision strategies in monitoring the growth and development, ripening, and quality assessment of fruits and vegetables. For broader applications in agriculture, future researchers and developers should enhance these techniques with plant physiological indicators to promote their adoption in both research and practical agricultural settings.

• Journal of Korea Technology Innovation Society
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• v.21 no.1
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• pp.236-264
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• 2018

This study investigates the trend of the patent applications and the future direction of ICT in Gyeongbuk Province by employing patent portfolio analysis, one of the methodology of map analyses for industry-related ICT issues. Thus, this study aims to investigate the ICT development trend based on ICT patent information in Gyeongbuk Province. The promising technologies in ICT industry are extracted by applying patent portfolio analysis, one of the patent map analyses. The analysis results can be applied to the establishment of research and development strategies. This study extracts ICT trend by applying International Patent Classification to the patents registered in Gyeongbuk. For promising technologies, this study analyzed the patents based on the ICT Classification Code. Based on the analysis results, this study presents the trend of patent application, technology share, patent activity status, the trend of patent application by each technology according to ICT classification, the growth stages of ICT market, registration parties for patents, joint researches of research parties, and primary parties of patent applications. After drawing promising technologies, this study provides the future progress direction of ICT industry in Gyeongbuk Province. The research results also can be applied to securing technology competence and developing strategy of technology policy.

• Journal of the Korean Society of Clothing and Textiles
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• v.32 no.12
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• pp.1927-1938
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• 2008

Companies can build a close relationship by providing benefits that consumers want. As long relationships between consumer and company are stressed these days, it is very important for the growth and development of companies to assess what benefits consumers perceive and how they reflect them to their buying behaviors. Thus, this study aims to examine the relational benefits that consumers perceive in internet clothing purchase and how these perceived relational benefits affects relational commitment and customer loyalty. This study surveyed 343 male and female in their 20s and 30s for empirical analysis who have ever purchased clothing through internet shopping malls. Descriptive statistics, factor analysis, ANOVA analysis, Duncan test, and ${\chi}^2$-test are carried out using SPSS for Windows 12.0 for statistical analysis. The results are as follows. First, the dimensions of relational benefits perceived by consumers in internet clothing purchase are found 6 including customization, economic, psychological, social, shopping convenience, and informational. Second, consumers' perception of relational benefits significantly affect on relational commitment and loyalty, thus consumers with greater recognition of relational benefits have higher relational commitment and loyalty. Third, based on the dimensions of consumer's perceived relational benefit, consumers are categorized into 6 types: group perceiving social benefit, group perceiving economic/shopping convenience benefit, group perceiving shopping convenience benefit, group perceiving customization benefit, group perceiving informational benefit, and group perceiving psychological benefit. The group perceiving customization benefits have higher relational commitment and loyalty than the others. It is expected that this study will help internet companies establish customer relationship management strategies, which are needed to promote relationships with customers and to enhance customers' loyalty to internet shopping malls.