• Title/Summary/Keyword: 기업상품

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고객만족 경영이 요청되는 시대적 여건(1)

  • 여춘돈
    • Product Safety
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    • s.52
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    • pp.20-23
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    • 1996
  • 국제화란 기업의 소재(所在)와 활동범위에 국경개념이 없어지는 구조하에서 기업으로 하여금 세계시장을 목표로한 상품의 제조 상품의 유통 및 기술개발체제를 갖추도록 요구하는 것이며 고객에 대한 진정한 서비스를 전제로 지구촌 어느 곳의 소비자와도 하나가 될 수 있는 공동체의식을 요구하는 것이며 경쟁대상과는 정보교환을 통한 상호보완적 관계의 정립을 의미하는 것이며 새로운 기술에 능동적으로 대처할 수 있는 경영체제의 근본적이고 구조적인 변화를 의미하는 것이다.

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특집4 - 전주대학교 학교기업 '궁중약(藥)고추장'

  • Sin, Jeong-Gyu
    • 대학교육
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    • s.163
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    • pp.26-31
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    • 2010
  • 전주대학교 '궁중약(藥)고추장' (사업단장 신정규)은 지난 2004년 ‘교과과정과 연계된 현장학습을 통한 우수한 실무 인력 양성’을 목적으로 하여 설립된 학교기업이다. '궁중약(藥)고추장'의 주 상품인 약고추장은 전주대학교 전통음식 문화전공에서 우리나라 고조리서에 기록된제법을 바탕으로 현대인이 입맛에 맞게 재현한 고추장으로 학생들과 교수진이 함께 연구를 통해 탄생시킨 우수상품이다.

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Recirculation Prohibition of Fair Value through Other Comprehensive Income on Realization and Earnings Management (기타포괄이익측정 금융자산 평가손익의 재순환금지와 이익조정)

  • Gong, Kyung-Tae
    • Management & Information Systems Review
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    • v.38 no.2
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    • pp.67-81
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    • 2019
  • In accordance with K-IFRS 1109, financial instruments are classified to amortized cost (AC), fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVPL). And disposal gains are prohibited to be recirculated for net income when FVOCI financial instruments would be sold in the future, so-called recirculation prohibition. This research investigates whether accumulated other comprehensive income of available-for sale financial assets(AFS) under K-IFRS 1039, could affect reclassified amounts to the FVPL securities from the AFS securities. Also, this study investigates the effects of the reported income on the reclassified FVPL, because CEOs are likely to try earnings management when net income is predicted to be less than target or is low, comparing other firms. As a result of empirical analysis, first, I find that accumulated other comprehensive income of the AFS has a positive impact on the reclassified FVPL. Second, level of reporting income has no significant impact on the reclassified FVPL. Third, interaction effects are significantly positive on the firms which have more other comprehensive income and less level of reported income. Fourth, the effects of the bank and securities are more distinct than those of the manufactures. This study is the first research to investigate earnings management through AFS at the timing of the first adoption of K-IFRS 1109. Empirical results of this study provide evidence of earnings management on the reclassification of FVPL which gives meaningful implications to regulators, academic researchers and auditors.

Capital Structure Inertia and Product Market Competition (자본구조의 관성과 상품시장 경쟁간의 관계)

  • Choi, Chilsun;Son, Pando;Yi, Sangeun;Kim, Sanghyun
    • International Area Studies Review
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    • v.21 no.2
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    • pp.143-169
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    • 2017
  • This paper empirically examines how capital structure inertia varies across industries and there is different in industries, and whether this fact is explained by product market competition using non-financial firms listed in KOSP market over periods of 1981 to 2015. In empirical test, I find that firms with more competition environment tend to have inertia behavior in making decision of capital structure. This implies that it is explained by debt discipline effect and it is substitution for product market competitions. Also I find that manager tends to take action actively making decision of capital structure when product market competition is low. Also I show that they use debt to constraint the free cash flow. As a result, I conclude that Korean non-financial firms do not have more strong inertia behavior in capital structure rather than U.S. firms. Second, using OLS estimation, inertia effect disappears while there is strong inertia effect in relationship between inertia and product market competition. This result suggests that transaction cost is not key factor in explaining inertia behavior of capital structure.

기업문화를 디자인 중심으로 바꿔라!

  • The Korean National Tuberculosis Association
    • 보건세계
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    • v.52 no.11 s.591
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    • pp.54-55
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    • 2005
  • 소비자의 절반은 상품이 아닌 디자인을 보고 구매한다는 조사결과가 있다. 브랜드 성공여부의 80%는 디자인이 좌우한다는 말도 있다. 기업의 미래를 결정짓는 생존 키워드는 가격이나 품질이 아니라 디자인이다. 해외 글로벌기업들에 이어 최근 국내 기업들이 '디자인 경영'을 핵심 화두로 삼고 있는 이유다.

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The Design Research on Facade in Corporate Commercial Space Identity (Space Identity를 위한 기업 상업공간 파사드 디자인 연구)

  • HwangBo, Hyun-Wook
    • Archives of design research
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    • v.19 no.1 s.63
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    • pp.39-48
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    • 2006
  • In recent marketing circumstances we passed the days just dealt with products sales and faced Sensitivity Marketing era concluded by merchandise, corporate and brand image. Especially although corporate commercial space is the important strategy factor performing immediate satisfaction, experience,sensitive stimulation and social relationship among customers, most of the domestic firms don't recognize its importance when looking into adopted graphic factors at spaces without consideration for a variety of space function, concept,merchandise and customer satisfaction. In addition the facade, which performs as visual information conveyance, boundaries of architecture and concluding space concept, merchandise image and incoming customer based on linkage between interior and exterior, is the important point. This research specializing the examples of facade design of corporate and brand commercial space including service, purchasing and advertising looks into reflected space identity through facade and theoretical factors for commercial space function, concept, merchandise and customers related facade design and makes alternative plans in order to make a better commercial space identity program.

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인터넷 의류 쇼핑몰의 상품환경이 소비자의 감정반응에 미치는 영향

  • 김기억;홍희숙
    • Proceedings of the Korea Society of Costume Conference
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    • 2004.05a
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    • pp.45-45
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    • 2004
  • 본 연구의 목적은 인터넷 의류 쇼핑몰 상품환경이 소비자의 감정반응에 미치는 영향 및 소비자의 감정반응이 인터넷 의류 쇼핑몰에 대한 소비자 태도에 미치는 영향을 구조방정식 모형을 통하여 규명함으로써 인터넷 쇼핑몰 기업의 의류상품 환경 구성에 유용한 정보를 제공하는데 있다. (중략)

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Service for connecting Shopping mall using Image Search (이미지 검색을 이용한 쇼핑몰 연계 서비스)

  • Ha, Yan;Jeong, Ji-Won;Kim, Ru-Bi;Choi, Ji-Yeon;Heo, Jeong-Yun
    • Proceedings of the Korean Society of Computer Information Conference
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    • 2011.06a
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    • pp.173-174
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    • 2011
  • 본 논문에서는 그림을 그려서 원하는 이미지를 그리고, 이를 인식하여 상품을 찾아주는 정보전달 방식을 제안한다. 사용자가 원하는 이미지에 맞는 상품을 검색할 수 있도록 하는데, 그림 그리기가 가능하고, 개인의 "공감", "신뢰"를 실현하는 공간과 개인과 기업을 연결해주는 정보성 검색으로 쇼핑몰을 연계하는 것을 목표로 한다. 본문 내에서는 고객이 직접 찾는 디자인을 간단히 그리면 비슷한 그림의 상품이 나오게 되는 공간을 제작, 상품이 나오면 기업과의 연계를 통하여 구매로까지 이어질 수 있는 공간을 제시하는 것을 목표로 한다.

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Brand License Effects on Consumer's Preception - Focus on Perceived Risk and Congruence between Product and Brand type - (브랜드 라이센싱이 소비자지각에 미치는 연구 - 상품유형과의 적합성이 지각된 위험에 미치는 영향을 중심으로 -)

  • Kim, Sang-Jo
    • Management & Information Systems Review
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    • v.34 no.2
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    • pp.79-95
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    • 2015
  • The purpose of this paper is to evaluate the effects of perceived risk and brand attitude on licensing brands comparing with non-licensed brands(virtual brand). Data was collected through a self-administered questionnaire in quasi-experimental design setting. I designed the experimental setting that there were two virtual companies to sell the luxury bags(symbolic goods) or cruise tour(experiential goods) and to launch their goods with own brand or licensed brand. The experimental groups were composed of women consumers who were familiar with consuming experiential goods and symbolic goods. Results from the experiment suggest that consumer's perceived risk on brands gives a negative impact on brand attitude. And congruence in goods types and licensed brand values leads to difference in the level of perceived risk. In experiential goods, brand licensing from famous and experiential brands can reduce perceived risk. But in symbolic goods, brand licensing effect which reduces the perceived risk is less effective than in experiential goods. This findings suggest that brand licensing may lower the level of consumer's perceived risk, but incongruity in goods type and brand value may result in strategic failure.

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