• Journal of Service Research and Studies
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• v.14 no.2
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• pp.158-177
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• 2024

This paper proposes and tests a theoretical model of the relational link between a novel form of customer-perceived fairness for a reward design (distributive peer justice climate) and C2C helping intention via community identification and online C2C interaction (friend-, neighboring customer-, audience-interaction) qualities in a collective consumption context (MMORPG). To test hypotheses, we amassed survey data within a collective consumption context (massively multiplayer online role-playing games, MMORPGs). We used structural equation modeling in analyzing the survey data. The results reveal that user-perceived distributive peer justice climate for a reward design enhances their C2C helping intention via community identification and C2C interactions in MMORPG contexts. Collective consumption-type service managers should focus on promoting the user-perceived distributive peer justice climate for their reward system to enhance users' present C2C co-creation experience (community identification, C2C interaction) and future C2C co-creation behavior (helping intention). By adopting an intra-unit level distributive justice concept (customer-perceived distributive peer justice climate) to a reward design in a collective consumption context (MMORPGs), this study informed collective consumption-type service managers of the importance of its management.

• Journal of Agricultural Extension & Community Development
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• v.7 no.1
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• pp.155-166
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• 2000

When the marcher visited Korea in fall 1994, he was shocked to see high rise apartment buildings around the capitol region including Seoul and Suwon, resulting from rising demand of housing because of urban migration followed by second and third industrial development. After 6 years in March 2000, the researcher witnessed more apartment buildings and vinyl house complexes, one of the evidences of continued economic progress in Korea. Korea had to receive the rescue finance from International Monetary Fund (IMF) because of financial crisis in 1997. However, the sign of recovery was seen in a year, and the growth rate of Gross Domestic Products (GDP) in 1999 recorded as high as 10.7 percent. During this period, the Korean government has been working on restructuring of banks, enterprises, labour and public sectors. The major directions of government were; localization, reducing administrative manpower, limiting agricultural budgets, privatization of public enterprises, integration of agricultural organization, and easing of various regulations. Thus, the power of central government shifted to local government resulting in a power increase for city mayors and county chiefs. Agricultural extension services was one of targets of government restructuring, transferred to local governments from central government. At the same time, the number of extension offices was reduced by 64 percent, extension personnel reduced by 24 percent, and extension budgets reduced. During the process of restructuring, the basic direction of extension services was set by central Rural Development Administration Personnel management, technology development and supports were transferred to provincial Rural Development Administrations, and operational responsibilities transferred to city/county governments. Agricultural extension services at the local levels changed the name to Agricultural Technology Extension Center, established under jurisdiction of city mayor or county chief. The function of technology development works were added, at the same time reducing the number of educators for agriculture and rural life. As a result of observations of rural areas and agricultural extension services at various levels, functional responsibilities of extension were not well recognized throughout the central, provincial, and local levels. Central agricultural extension services should be more concerned about effective rural development by monitoring provincial and local level extension activities more throughly. At county level extension services, it may be desirable to add a research function to reflect local agricultural technological needs. Sometimes, adding administrative tasks for extension educators may be helpful far farmers. However, tasks such as inspection and investigation should be avoided, since it may hinder the effectiveness of extension educational activities. It appeared that major contents of the agricultural extension service in Korea were focused on saving agricultural materials, developing new agricultural technology, enhancing agricultural export, increasing production and establishing market oriented farming. However these kinds of efforts may lead to non-sustainable agriculture. It would be better to put more emphasis on sustainable agriculture in the future. Agricultural extension methods in Korea may be better classified into two approaches or functions; consultation function for advanced farmers and technology transfer or educational function for small farmers. Advanced farmers were more interested in technology and management information, while small farmers were more concerned about information for farm management directions and timely diffusion of agricultural technology information. Agricultural extension service should put more emphasis on small farmer groups and active participation of farmers in these groups. Providing information and moderate advice in selecting alternatives should be the major activities for consultation for advanced farmers, while problem solving processes may be the major educational function for small farmers. Systems such as internet and e-mail should be utilized for functions of information exchange. These activities may not be an easy task for decreased numbers of extension educators along with increased administrative tasks. It may be difficult to practice a one-to-one approach However group guidance may improve the task to a certain degree.

• Korean small business review
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• v.31 no.2
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• pp.85-102
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• 2009

With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

• The Korean Journal of Air & Space Law and Policy
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• v.24 no.2
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• pp.69-104
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• 2009

This study is to know the Enhancement of Aviation Safety for Low Cost Carrier in Korea through the long and mid term air safety policy. Especially, the aviation safety authorities of the developed countries in aviation establish action plans under the system plan of central government. Then the countries implement those plans systematically to the related aviation business so that they promote efficient air safety policy implementation. At this time, the Korean government should present the vision about an air safety and systematic strategic plan to cope with the future aviation industry change. Also, it is needed to establish a specific aviation safety action plan. Namely, an air safety master plan and long-term road map must be established. This paper deduces some implications through the abroad cases of aviation safety plan, and then tries to find the applying method of the implications to Korea in the rapidly changing aviation market in the 21st century. It is expected that this paper will help the Korean aviation industry to play a major role in the future. In oder to get suggestions aviation policies of advanced countries with regard to aviation safety, we have looked at the aviation policies of the U.S., the U.K., Australia and Japan, and also LCC's states overseas, LCC's safety policies in Korea, and aviation safety status. Since existing LCCs and new LCCs based in Korea have become the new concept, this new market for LCC has been booming recently. Around Southeast Asia, while there are some LCCs including Air Asia which is supported by the government of Malaysia with emphasis on safety, there are other LCCs, which have failed to achieve confidence in safety and have led to aircraft accidents and financial mismanagement, so we need to verify the safety of overseas LCCs, try to improve domestic LCCs in order to fly international routes and aid international aviation safety. LCCs have been increasing lately thanks to open skies policy and a wide variety of flights.lines. Air Busan, Jin Air, Jeju air, Eastar Air are in service. so the risk of new potential hazards may increase. Therefore it is necessary to take the initiative in aviation markets inside and outside of Korea and the safety management of new LCCs should be taken more seriously than ever before. Among overseas aviation safety policies, we need to implement the FAA's Filght Plan which has a specific Business Plan. I hope this thesis will help improve aviation safety locally and internationally.

• Information Systems Review
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• v.15 no.2
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• pp.1-19
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• 2013

Smart working sparked by iPhone3 opens a revolution in smart ways of working at any time, regardless of location and environment. Also, It provide real-time information processing and analysis, rapid decision-making and the productivity of businesses, including through the timely response and the opportunity to increase the efficiency. As a result, every company are developing mobile information systems. But company data is accessed from the outside, it has problems to solve like security, hacking and information leakage. Also, Mobile devices such as smart phones belonging to the privately-owned asset can't be always controlled to archive company security policy. In the meantime, public smart phones owned by company was always applied security policy. But it can't not apply to privately-owned smart phones. Thus, this paper is focused to archive company security policy, but also enable the individual's free to use of smart phones when we use mobile information systems. So, when we use smart phone as individual purpose, the normal operation of all smart phone functions. But, when we use smart phone as company purpose like mobile information systems, the smart phone functions are blocked like screen capture, Wi-Fi, camera to protect company data. In this study, we suggest the design and implementation of real time control and management of mobile device using MDM(Mobile Device Management) solution. As a result, we can archive company security policy and individual using of smart phone and it is the optimal solution in the BYOD(Bring Your Own Device) era.

• Korean Educational Research Journal
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• v.41 no.1
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• pp.25-57
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• 2020

The purpose of this study is to analyze the characteristics of beginning teachers in elementary school as they experience the lifecycle of teachers, to analyze and comprehend the difficulties of these teachers based on their characteristics, and to propose a resolution strategy. The study is intended to assist beginning teachers in adapting well to their work and profession as teachers in order to contribute to the growth in quality of education; it is also intended to prepare beginning teachers to utilize their time in elementary school as a period of self-improvement to become proficient teachers. The difficulties in human relations that beginning teachers experience in school can be divided into three major categories: relations with administrators and fellow teachers, relations with parents of students, and relations with students. The standardized and uniform culture of a school and the administrators and fellow workers imposing such a culture are the reason for the difficulties that beginning teachers face, and the question of what kind of fellow teachers the beginning teachers will encounter in their first school exerts a serious influence on the growth of these teachers, who have just begun their career in education. Furthermore, the lack of skills to discipline students eventually leads beginning teachers to face difficulties in controlling students in the classroom, and the process of encountering and resolving various classroom problems contributes to the growth of teachers' proficiency. Moreover, the attitude of students' parents who behave toward them as novice teachers serves as the reason for beginning teachers to lose their confidence or face difficulties in their careers, and exerts an influence on student counseling and guidance. The resolution strategy that beginning teachers apply as they encounter such problems with the entities in the educational field is as follows: imitation, listening, and accepting the thoughts and to renounce. To resolve the difficulties that beginning teachers experience, it is necessary to allocate space and time to discuss their difficulties and possible plans for resolution during the beginning teachers' training period and initiate a mentoring system in schools. Lastly, it is necessary that the offices of education continuously conduct qualitative research on beginning teachers and publish casebooks on such studies.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.10 no.2
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• pp.17-25
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• 2015

This research is to analyze the mediating effect of corporate reputation between the organizational slack and corporate performance in venture SMEs. That is, after controlling the firm size, firm age, social capital, environmental uncertainty, we test three hypothesis. First, we test the hypothesis that organizational slack has a positive effect on corporate reputation. Second, we test the hypothesis that corporate reputation has a positive effect on corporate performance. Third, we test the positive mediating role of corporate reputation between organizational slack and corporate performance. For this research, we administered the questionnaire surveys, and got the 250 effective data(companies) of korean venture SMEs. We use SPSS 18.0, and analysis the validity, reliability, correlation and multiple regression analysis of research model. As a result, we can find the three meaningful results. First, organizational slack, especially not absorbed slack but unabsorbed slack, has positive effect on the corporate reputation. Second, corporate reputation has positive effect on corporate performance. Third, corporate reputation has mediating effect between organizational slack, especially not absorbed slack but unabsorbed slack, and corporate performance. Although this research has some limitations of generalization because of the limited size of samples, we has meaning information related to the venture companies in the academic and business field.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.7 no.1
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• pp.153-164
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• 2012

Recently, as the one way of open Innovation management, Not a company's sole activity, but technology development and infrastructure buildup between companies for the synergistic effect of technological innovation, and technology transfer commercialization is needed. For a successful technology commercialization, it needs many experts like technology transfer agents, A technology transfer agent can be qualified with finishing its registration education course over 40 hours on the basis of the article 14 of law on the Promotion of Technology Transfer and the article 21 of the enforcement. After the 2010 revision of notice, the incorporated company, the Korea Technology Transfer agents has conducted the registration education. Until now, educations were conducted twice in January 2011 and November 2011. Accordingly, this study is necessary to improve the education service's quality and seek remedy through the in-depth evaluation of the present basic education service's quality. The results are as in the following. First, the service quality affect the satisfaction of the education service's quality positively. It is identified that the details of service quality of flexibility, reliability, responsiveness, conviction, and sympathy influence the education service satisfaction positively. Second, the education service satisfaction affects the attitude positively after completing the course. Third, service quality affects the attitude after completing the education course, Also it is identified that the details of service quality of flexibility, reliability, responsiveness, conviction, and sympathy influence the attitude after education completion. It is expected that this research may be used as the basic information for establishing education improvements and be helpful in establishing the technology transfer agents' registration education strategy. Through a continuous research, it is also expected that technology transfer markets are accelerated and qualified technology transfer agents are trained.

• The Korean Journal of Financial Management
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• v.12 no.1
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• pp.167-186
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• 1995

기업인수합병(M&A) 시장의 활성화에 따라 적대적 공개매수를 방어하기 위한 반인수조치(Antitakeover Techniques)들에 관한 관심도 고조되고 있다. 지금까지 널리 알려져 있는 대표적인 반인수 조치들은 Fair Price Amendment(FPA), Classified Board Amendment(CBA)와 Poison Pills(PP) 등이다. 이들 대표적 세 반인수조치들 중에서 FPA와 CBA 채택의 경우는 주주들의 사전 승인이 요구되는데 반하여 PP는 주주들의 사전 승인없이 채택이 가능한 반인수조치이다. 이처럼 상이한 반인수조치들의 채택은 채택기업의 가치에 상이한 부의 효과를 미치는데, 이 분야의 많은 실증적연구 결과들이 보고되고 있다. 본 연구에서는 표본기업으로 현재까지 상호개별적으로 연구되어 왔던 두가지 반인수조치(FTA, CBA)에 PP와 비채택기업도 포함시키고 있다. 지금까지의 반인수조치 채택에 따른 기업가치에 미치는 부의 효과에 관한 연구결과를 확인해보고, 반인수조치 채택에 관한 경영자의 의사결정과 경영자의 부 사이에 체계적인 관계가 존재하는지를 실증분석하고자 한다. 여기서 경영자의 부는 기업내부자 지분율과 기업내 경영자를 위한 Golden Parachute의 존재 유무로 측정한다. 본 연구에서는 3개의 가설을 설정하였다. 가설1: 만일 경영자가 주주의 이익을 희생하면서 자신의 이익을 위한 반인수조치를 채택한다면, 반인수조치 채택의 공표는 평균적으로 기업가치에 부(-)의 효과를 보일 것이다. 가설2: 경영자의 내부지분율이 낮을때 경영자들은 주주에게 가장 해로운 반인수조치를 선택할 것이다. 가설3: Golden Parachute가 존재하지 않을때 경영자들은 주주에게 가장 해로운 반인수조치를 채택할 것이다. 본 연구의 대상기업들중에서 반인수조치 채택 기업들은 IRRC 1990년도판에서 수집되었고, 대칭표본 기업으로 반인수조치를 채택하지 않은 기업들은 CRSP 파일에서 기업규모, SIC 코드를 대응시켜 선정하였다. 임원, 관계이사들과 친인척을 포함하는 내부자의 지분과 Golden Parachute 존재 여부는 이 연구의 표본기업들의 Proxy Statement에서 수집하였다. 최종 표본기업은 FPA 채택기업, CBA 채택기업, PP채택기업, 그리고 비채택기업으로 4개의 상호 배타적인 기업 그룹으로 구성되었다. 본 연구는 Event Study와 Multinomial Logistic Regession의 두가지 실증분석 방법을 사용하였다. Event Study방법론은 반인수조치 채택 공표시 초과수익률을 조사하기 위해 사용하였다. Multinomial Logistic Regession은 선택된 반인수조치 종류와 설명 변수들(내부자 지분율, Golden Parachute)간에 체계적인 관계가 존재하는지를 검증하기 위해 사용되었다. 반인수조치들을 채택하는 기업들은 반인수조치를 채택하고 있지 않은 기업들에 비해 내부자 지분율이 낮게 나타났으며, 반인수조치 중 PP를 채택한 기업에서 가장 낮은 내부지분율을 보이고 있다. GP 채택을 보면 PP를 선택한 기업의 50%가 GP를 채택하였다. 본 연구에서 반인수조치 채택 발표일 하루 전후의 초과수익률을 조사한 결과는 반인수조치 미채택기업, CBA, FPA 채택기업들의 초과수익률은 통계적으로 의미가 없었으나, PP채택에 따른 초과수익률은 의미 있는 부(-)의 값을 나타냈다. 이와같이 CBA와 FPA채택기업들은 주주의 부를 감소시키지 않았으나 PP채택기업들은 주주의 부를 감소시켰다. 따라서 경영자는 주주의 이익을 희생시키면서 자신의 이익을 위해 PP를 선택하고 있음을 보여 주고 있다. 연구결과는 내부자 지분율의 크기가 경영자와 주주간의 이해를 효과적으로 일치시키고 있음을 제시하고 있다. 즉, 내부자 지분율이 큰 기업일수록 반인수조치를 채택하지 않거나 반인수조치 채택시에 주주의 이익에 반하지 않은 반인수조치를 선택하는 경향이 높다. Golden Parachute이 존재하는 기업은 FPA를 채택하거나 반인수조치를 채택하지 않는 것보다 PP나 CBA를 채택하는 경향이 더 높다. 한편 기업에서의 GP의 존재가 경영자의 가장 해로운 반인수조치 선택을 억제하지 못함을 보여주고 있는데, 이는 GP가 비효과적인 계약메카니즘임을 제기한다. GP가 경영자와 주주간의 이해를 일치시키도록하는 계약이라기 보다는 차라리 기업방어전략이 비효과적일때 경영자 자신의 안전판으로 제공되고 있음을 보여준다. 이 논문의 주요공헌은 기업내부자 지분율의 크기와 GP의 존재가 반인수조치 선택에 체계적인 영향을 미치고 있음을 보여준 것이다. 여기서 사용된 Multinomial Logistic모델은 내부지분을 크기와 GP의 존재가 PP또는 CBA가 채택될 것인지를 예측할 수 있게 한다.

• Journal of the Korean Institute of Landscape Architecture
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• v.39 no.5
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• pp.33-47
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• 2011

One of the most fundamental jobs of contemporary government is to look into various ways of providing its citizens with the best service work. This study aims to establish a procedure through which to consign the management of city parks to private companies, thus inviting participation and satisfaction on the part of citizens. In particular, this procedure includes creating a system of selecting private managing companies, for instance, specifying standards of selection and assembling selection committees. The results of this study can be summarized as follows. First, city parks can be managed better by private companies than by local governments in terms of cost cuts, personnel training, business efficiency, and know-how accumulation. The legal background for this is found in central and local legal articles. Second, it is recommended that the selection committee be composed of 6 to 9 members, both insiders and outsiders. In addition to selecting private managing companies for contracting-out, the committee should under take the role of consulting on how to perform and revise selecting standards, so that they can continue to improve these procedures. Third, the decision on private management should be noticed in advance and be made based on standards considering each local government's condition. These standards should consider the aspects of the public good, cost saving, quality of service, managing supervision, and citizen participation. The committee's assessment takes into account both the quality and the quantity of the standards. Fourth, the contracting-out for city park management should follow the order of: announcing consignment and receiving applicants, organizing selection committees and assessing applications, selecting and contracting, midterm evaluation, and re-announcement and re-consignment. To run city parks through the contracting-out is expected to increase the number of park visitors. Additionally, private consignment will involve a participation of diverse citizenship, thus playing an important role in city parks' building of a green-culture community.