• Management & Information Systems Review
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• v.34 no.2
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• pp.207-227
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• 2015

This study addresses and examines differences in firm value after tax audits by the Korean Internal Revenue Service. Tax audits can potentially depreciate a firm's value due to the mass cash outflow that often results from the additional tax charges involved. However, tax audits that reveal negative aspects of a business, such as excessive entertainment expenses, fraudulent accounting, or inappropriate business practices, may have positive effects on a firm's value, as the monitoring involved can improve accounting transparency and reduce agency costs. This study shows that there is typically an increase in a firm's value in the year after a tax audit has been conducted, in comparison with the previous year. This result suggests that firm value can increase after a tax audit is conducted, despite the possible value depreciation resulting from a mass cash outflow.

• Journal of the Korean Society of Clothing and Textiles
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• v.23 no.1
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• pp.42-53
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• 1999

Global sourcing strategy is the one that apparel firms adopt in order to improve efficiency. Souring statesgies are not limited to the decision of sourcing country or vertical integration of sewing process Sourcing strategies include all the ecision of marketing process from the acquisition of fabric to distribution of products. The present study aims to analyze the soucing strategies of Korea apparel industry in global perspectives by applying transaction cost approach and aims to provide the implications for the future. The results are as follows ; (1) sourcing strategies in the dimension of domestic versus offshore soucing are determined by the experience in foreign business and the degree of fashionability of the product. (2) Firms tend to increase affshore soucing as they accumulate the experience in foreign business because they can decrease transaction costs as the perceived risks decrease (3) Also firms tend to source their products in foreign countries when the products are more fashionable. Brand loyalty of the product is a additional factor that increases the proportion of domestic sourcing. (4) Degree of vertical integration of sourcing is determined by the fashionability brand loyalty and the experience in foreign business. That is firms decrease the transaction costs by avoiding the investment to short life fashion products. However firms increase the control over the high reputation product by in house production. As the apparel firms tend to more marketing oriented and the national boundaries of business envrionment becomes permeable more efficient global sourcing strategies should be stablished, Besides the production costs nonproduction costs should be equallly considered in order to analyze the total costs.

• Journal of the Korea Convergence Society
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• v.9 no.9
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• pp.371-378
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• 2018

The purpose of this study is to classify the customers according to the characteristics of the relational benefits and to compare the performances of the sub-groups. As a result of the research, the group type according to the relational benefits was subdivided into 3 groups, and each group was named emotional relational group, continuous relational group and intermittent relational group considering customer characteristics. First, the emotional relational group is the group that emphasizes the empathy and assurance between the service provider and the customer, and the continuous relational group is the group with the highest social, confidence and economic benefits. The intermittent relational group was simply a transaction-oriented group. This implies that a differentiated customer management strategy is needed for each relational benefit group based on customer experience in medical services.

• Proceedings of the Korean Association for Survey Research Conference
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• 2001.06a
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• pp.95-108
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• 2001

One of the most important things in channel of distribution is the management of intrachannel conflict. In this study, I tried to find out the major sources of conflict among distribution channel members of petroleum industry and home electronic industry which have two types of distribution channels - sales branch and agency, and also investigate how the level of conflict influence the business performance. The results of the study showed that the imbalance of power, nonfulfillment of roles by manufacturers, nonfulfillment of roles by dealer, divergence in perceptions, intrachannel communication noise have positive relation but role clarity has negative relation with conflict. The results indicate that the more power manufacturer exerts upon dealer, the less manufacturer and dealer practice their roles, and the more communications noise there is, there will be more conflict between channel members. I also analyzed the relationship between conflict and business performance and the result came out as expected, the more conflict there is the less business performance. Little difference was found in sales branch and agency on that aspect.

• The Journal of the Korea Contents Association
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• v.15 no.6
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• pp.62-72
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• 2015

The purpose of this study is to discuss new entrants' role in a business ecosystem and to analyze growth strategies of a new entrant in the movie industry. When participants of a business ecosystem complement one another with their own unique capabilities, they can coevolve and develop the business ecosystem. Especially, new entrants armed with competitive advantages are the key success factor for improving robustness of business ecosystem. Korean movie industry is dominated by a few large enterprises and thereby threatening fair trade. In an effort to encourage new entrants in the industry, this study analyzed success factors of a film distributor, Next Entertainment World(NEW). The success factors include unique criteria in selecting scenarios, quality management, rapid decision making process, and competent management team. Implications for the results and the future study are discussed.

• Journal of Distribution Research
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• v.9 no.1
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• pp.93-110
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• 2004

One of the most important things in channel of distribution is the management of intrachannel conflict. In this study, 1 tried to find out the major sources of conflict among distribution channel members of gasolin industry and home electronics industry which have two types of distribution channels - sales branch and agency. I also investigated how the level of conflict influences the business performance of the channel member. The results of the study showed that the imbalance of power, nonfulfillment of roles by manufacturers, nonfulfillment of roles by dealer, divergence in perceptions, intrachannel communication problem have positive relation but role clarity has negative relation with conflict. The results also indicate that the more power supplier exerts upon dealer, the less supplier and dealer practice their roles, and the more communications problem there is, there will be more conflict between channel members. I also analyzed the relationship between conflict and business performance and the result came out as expected: the more conflict there is the less business performance. Some difference was found between sales branch and agency on that aspect. Managerial implications and limitations of the study were also discussed.

• Archives of design research
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• v.14 no.2
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• pp.7-14
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• 2001

Facing the 21th century, the cultural era, a lot of people show much more concern on cultural products than before. These cultural products can be regarded as our national countenance because they might contain the national tradition and spirit. So, it is quite obvious that the image of a product will be directly related to the national image. The current problems of developing cultural products in Korea are underdeveloped product design and technique, and widespread of poor quality products. Fist of all, it needs to develop competitive designs by reflecting cultural aspects in each product, based on the specialized research and information on our culture. And it is important to invest in developing materials and skills for mass production and the improvement that can excel the past. Also, there are needs to reform the sales structure to connect producers and consumers directly, not through the wholesalers who cause the price rising. Finally, museums as well as government should cope with this cultural competitive era actively by giving the continuous cultural education and inducing the participation from citizens.

• Journal of Korean Society of Transportation
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• v.26 no.6
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• pp.17-27
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• 2008

Logistic activities of shippers contains only origin-destin commodity flow information, but also contract relationships, cash flows and distribution channels. Under the lack of understanding of physical distribution channels, most studies have focused on the social and psychological aspects between manufacturers and retailers (e.g., mutual trust, power, conflict, reciprocal commitment, and so on). This study reports empirical results of distribution channel choice drawn from 2001 Korean Commodity Flow Survey(CFS) conducted by Korean government. Based on the CFS data, four distribution channels are classified. This study scrutinized how various factors including mode, commodity and firms characteristics affect distribution channel choice, and reported the problems of 2001 CFS survey questionaires and future directions.

• Environmental and Resource Economics Review
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• v.17 no.1
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• pp.83-120
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• 2008

Small and medium sized enterprises' (SMEs) environmental performance and activities have been often of great concern toward sustainability as they have been playing a critically important role in the economic and industrial development. Among many initiatives to engage SMEs into the sustainability framework, Supply Chain Environmental Management (SCEM) of large companies has a great potential to persuade SMEs to adopt environmentally improved activities. This study investigated the relationship between SCEM approaches of large companies and environmental activities of SMEs in the Korean electronics industry. A postal questionnaire survey was used as a data collection method, and factor analysis and regression analysis were applied to analyse the collected data. The empirical findings suggested that SCEM approaches of large companies have positive impacts on environmental activities of SMEs. Among SCEM approaches, the collaborative approach was more effective than the arm's-length approach. Additionally, this study found positive impacts of trans-national SCEM approaches on SMEs' environmental activities.

• Journal of Korea Society of Industrial Information Systems
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• v.19 no.6
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• pp.131-150
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• 2014

This study investigates factors, which affect subjective judgment of Smartphone users when they switch to a new product or other mobile carrier, and examine a relationship between switching intention and switching expected performance through users of in Korea and China. The results of the study showed that switching intention is positively associated with switching expected performance in both Korean and Chinese users. Brand reliability, functional quality, and general climate for Smartphone business have a significant impact on switching intention in both countries. In addition, personal innovation has a significant impact on switching intention of Korean users but Chinese. However, content quality has the effect on switching intention of Chinese user but Korean. This study provides useful strategies for switching behavior of Smartphone users of two different countries in the mobile industry.