• Asia-Pacific Journal of Business
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• v.14 no.1
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• pp.313-325
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• 2023

Purpose - The purpose of this study is to examine the process of determining control in a situation where investors hold less than a majority of the voting rights of the investee through case. Design/methodology/approach - In this study, the various and complex considerations presented in K-IFRS 1110 'Consolidated Financial Statements' were systematically classified and stratified. Findings - First, the agreement to delegate voting rights does not necessarily have to be documented, but it can be said to be substantive rights right only if it is not of the nature that one party can discontinue at any time. Second, if it is clear that investors do not have power due to the relative size of voting rights and the degree of stock dispersion, there is no need to review the past shareholders' meeting resolutions and additional facts and circumstances. Research implications or Originality - This study expects to minimize errors in applying the standards by classifying and stratifying the various considerations presented in K-IFRS 1110 into first and subsequent considerations. In addition, it is expected to contribute to reducing practical confusion in determining control by presenting a step-by-step review through case on whether or not to have power to judge control when holding voting rights of less than a majority.

• Asia Marketing Journal
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• v.13 no.4
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• pp.77-103
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• 2012

Two experiments examined how product evaluations were affected by country-of-origin information presented with varying amounts of product-specific information. Consistent with social judgeability theory, participants were more likely to make COO-based judgments, once they felt like they had product-specific information and they were motivated to conform their judgments to socially shared standards of validity. The results of each experiment revealed that the presentation of COO information alone was not sufficient to draw judgments based on COO stereotypes. The findings were discussed within the framework of social-psychological models of impression formation.

• The Journal of the Convergence on Culture Technology
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• v.9 no.5
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• pp.9-17
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• 2023

Research on virtual assets has been mainly interested in policy preparation or legislation for the introduction of virtual assets, or virtual asset operation technology, but this study presents investment factors that most asset investors consider important when making investment decisions. By doing so, we came up with research results that are practically helpful to virtual asset investors. According to the research results, (1) virtual asset investors consider business models such as marketability and competitive advantage of virtual assets as the most important factors, and (2) are highly interested in factors that can be objectively judged when investing in virtual assets. The results of this study suggest that a virtual asset trading market environment that can provide objective investment information and discover various judgment factors that enable virtual asset investors to objectively judge virtual assets should be prepared, and that virtual asset businesses using core technologies will continue to grow. This suggests that a variety of policy support is needed to enable this.

• Information Systems Review
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• v.22 no.4
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• pp.93-113
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• 2020

This study investigates how the users' perceptions on like function in social media affect their attitudes toward the number of likes they receive from others. People conveniently believe that the number of likes is a significant measure of their online content quality and popularity. However, we take an ambivalent view that people do not settle their perceptions on the likes but change their like assessments according to circumstances. Specifically, we propose a model wherein emotional responses to the received likes may affect the value assessment of the likes. Our model shows how people resolve their internal contradiction on the value of the likes by flipping the traditional cognition-to-emotion mechanism to emotion-to-cognition mechanism. We validate the reversed dynamics between judgements and feelings using the data collected from 548 social media users. Results confirm that social media users' attitudes toward likes is largely affected by their emotional responses to their received number of likes. The implications of this study explain social media users' ambivalent attitudes toward likes by showing how they adjust their individual like valuation using their emotional responses.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.12 no.1
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• pp.111-121
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• 2017

Management condition of small business is very poor owing to entry barriers and excessive competition. Of course, it is believed that differences in competitiveness and result arise from characteristics of a businessman. Therefore, this study intends to grasp relationships between businessman's characteristics and management result of small business and to investigate moderating effects of trust in social capital on the management result. Through this, it mainly aims to draw implications to secure self-regenerating power of small business which faces various difficulties now. Research result is as follows: First, it was found that management result was influenced by the order of achievement need, risk-taking propensity and intuition among businessmen's characteristics. It seems to well reflect businessman's characteristics of the tendency to rely on his own intuition through confidence and an optimistic view. Second, there were moderating effects on confidence between achievement need and management result. Third, as implications to secure self-regenerating power of small business based on above contents, this study asserted to prepare various political measures in order to encourage achievement need of small business and then, to raise survival rates of small businessmen who face serious social problems today.

• The Journal of the Korea Contents Association
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• v.11 no.10
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• pp.479-487
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• 2011

This research is to find a way to improve level of management performance and power of competition against other competitors in the same field. especially, outsourcing closely related management performance has been studied. In this research, 250 questionnaires for super delux hotel were distributed and analyzed 236 with Path Analysis. finally, the most important things impacting financial performance have shown contract cost, skills, inner management skills, clarity of contract conditions, etc... controllable outsourcing factors and cooperation between outsourcing company and hotel as well is important to improve service quality based on work efficiency. In conclusion, hotel industry has to continue to work on building stronger relationship with outsourcing companies based on controllable outsourcing factors. it will bring positive effect to management performance through customer satisfaction.

• Journal of Navigation and Port Research
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• v.30 no.8 s.114
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• pp.675-683
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• 2006

From Quality Management System in early 1990, through Safety Management System in 1998, to Maritime Security System in 2002, the shipping/port industries had no choice but to accept such management systems as occasion demands or compulsory in recent 10 years. Furthermore some companies have introduced other system such as Environment Management System(ISO 14000), Occupational Health & Safety Assesment Series(OHSAS 18000) additionally. But most companies have introduced & implemented the quality, safety & security management system generally. This paper is to suggest the effective measurement & improvement plan of Quality Management System.

• International Commerce and Information Review
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• v.13 no.4
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• pp.101-124
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• 2011

This paper is framed for analyzing what the most significant factors are in Turkey, where the Korean investing enterprises should overcome and accomodate to the various barriers of management, especially in terms of network construction. The main purpose of this research is to test empirically some connections of between the managing strategy of network competitiveness by Korean enterprises and the management performances of Korean ones in Turkey while this is composed of two stages. First, the study model is planned by discussing relevant theories, previous studies and the current investment circumstances in local Turkey. Second, the survey of Korean enterprises participated in investment activities in there is practiced by gathering questionnaires. The strategic method of structural equation modeling is implemented to testing some hypotheses. Summing up partially, to maximize profits growth, Korean enterprises have been making application of the internal worker controlling as the means of network competitive advantages.

• Journal of Digital Convergence
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• v.16 no.7
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• pp.71-78
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• 2018

The purpose of this study is to investigate the impact of win-win growth activity of domestic large firms on their management performance. we classified the management performance into four factors such as ROE(Return On Equity), ROA(Return On Assets), net income to net sales and operating income to sales. The finding of this study is outlined as follows. This paper show that the win-win growth activity has a negative impact on the firms' management performance. This study shows that win-win growth activity could generate additional costs of business activity. So, we think that industrial policy is needed for expansion of win-win growth activity.

• Journal of agriculture & life science
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• v.45 no.6
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• pp.33-40
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• 2011

The purpose of this research is to seek political implications for management and activation of National Forest Complex Management(NFCM). Survey method was utilized for workers as respondents to measure importance and performance of NFCM. As a result, it turned out that the respondents' performance was very high. In addition, out of 14 items, two items -1) activation of e-commerce and direct business transaction, 2) production and sales marketing information, which intensive management strategy, were derived from results. Also, 6 items were derived for on-going maintenance, 3 items were derived for low priority order, and other 4 items were derived for discouragement against excessive efforts. This research may contribute to providing fundamental sources that can be utilized for promoting direction establishment and system improvement of NFCM.