• Korean Business Review
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• v.11
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• pp.319-341
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• 1998

Transfer pricing is a process for determining the prices of products, technology and services among affiliated companies. Although taxation problems arising from international investment are not now, they have become more important in recent years as a consequence of the growing internationalization of economic activities. So, trans pricing to shift their income and expenses from one country to another has made it difficult for tax administrations to impose tax collectly. Our government also applies arm' length methods to decide equitable tax. In the case of intangibles, because of the characteristics of the market, it is not easy to find the comparable uncontrolled transactions and it is almost impossible to apply cost=plus method or resale price method. This paper treats these problem, examining U.S. regulations and OECD guidelines and analysing the practice of transactions and the application of other methods.

• Proceedings of the Korea Association of Information Systems Conference
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• 2000.11a
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• pp.3201-3210
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• 2000

무형재화의 중요성이 부각되고 있으며, 아울러 무형자산이 기업의 핵심역량으로 큰 비중을 차지하고 있다. 따라서 지식을 개인 및 조직 상호간 공유 또는 전이가 가능하도록 시스템이 필요하다. 이와 같은 요건을 충족시켜주는 지식관리시스템이고, 시스템의 성공적인 구축을 위해 사례를 토대로 분석하여 지식을 효과적으로 활용 가능한 시스템 아키텍처를 구축하였다.

• Journal of Information Technology Applications and Management
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• v.10 no.4
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• pp.85-102
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• 2003

본 연구는 현재까지 국제적으로 논의된 전자상거래 과세제도 및 조세지원제도를 살펴보고 그 문제점과 대응방안을 세목별로 제시하고 있다. 전자상거래와 관련된 조세문제를 세목별로 살펴보면 다음과 같다; 첫째, 부가가치세의 경우 소비지과세원칙의 수립, 재화와 서비스의 구분 문제, 과세방법의 문제 등이 있다. 둘째, 관세의 경우 디지털 재화에 관세를 부과할 것 인지의 여부에 대하여 논란이 되고 있다. 셋째, 소득세의 경우 고정사업장의 정의, 소득의 분류, 사업장간 소득의 배분, 거주지의 판정문제 등에 대하여 논란이 되고 있다. 이러한 조세문제에 대하여 본 연구에서는 다음과 같은 대응방안을 제시하고 있다 ; 부가가치세의 경우 우리나라는 소비지국과세원칙을 주장할 필요가 있다. 관세의 경우 우리나라는 현재 무형재에 대해서는 관세를 부과하지 않고 있지만 세수를 증대시키기 위해 무형재에 대한 관세부과 방안도 고려해 볼 필요가 있다. 소득세의 경우 고정사업장의 정의나 원천지 과세원칙에 대해서는 OECD가 정의한 방안을 따르는 것이 바람직하다.

• Korean Business Review
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• v.20 no.2
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• pp.147-171
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• 2007

Traditionally intangible assets have been neglected in measuring management performance in the area of business. However as knowledge based times is coming, the importance of intangible assets have been evermore attentive then before. The purpose of the study is to explore the relationship between management performance and intangible assets of resort condominium in Korea. This paper categorizes intangible assets into customer relations asset, cooperative business partner asset, and service operations competence based asset and find relationship between these assets with management performance.

• Journal of Service Research and Studies
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• v.10 no.2
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• pp.91-108
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• 2020

This study was performed to derive a modern service management model reflecting the philosophy of the new business administration. Service management as the modern business administration should be faithful to the spirit of modernity. In addition, service management must be faithful to the essence of service in service economy era. And since modern management is to manage organizations those are the central organizations of human society, it must be managed according to the common principles of the world. Management that satisfies these three management philosophy conditions is defined as modern service management. In this study, we analyzed that the existing service management framework does not meet these standards of modern management and derived an improved modern service management model. The modern service management model must be a management model that reflects the essence of intangible goods called service, it must be a management framework that reflects the modern spirit, and it must be a management model that reflects the common principles of the world required by the central organization of the modern economic society. Therefore, this study analyzed the modern spirit in addition to the service essence and the common principle of the world analyzed in the previous study, and presented a modern service management model with these three requirements. Also, examples of modern service management were presented. This study is a conceptual model, and analytical research is needed to demonstrate that this management model can consistently produce excellent management performance by strengthening empirical studies in the future.

• Vending industry
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• v.2 no.4 s.5
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• pp.54-62
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• 2002

자판기는 이제 다양한 문화를 수용할 수 있는 콘텐츠를 갖춰 가고 있다. 과거 자판기의 역할과 위상이 단순히 일부 식음료를 판매하는 선의 제한성을 가졌다고 한다면, 끊임없이 계속되는 영역파괴의 도전과 기술발달은 이제 다양한 재화는 물론 인간의 무형적인 기호와 의식세계까지를 대상으로 하고 있다. 불가능은 없고 단지 사업성의 문제 일뿐, 어떠한 컨텐츠도 수용이 가능한 자판기 시대에 있어 그 브레이크 없는 질주를 지켜보는 일은 정말 흥미로운 일이다. 금호부터 시도되는 테마기획에서는 이렇게 다양화되고 세분화되는 자판기의 변화를 테마별로 담아 보기 위해 기획이 되었다. 특히 주류는 아니지만 새로운 흐름을 형성할 자판기군을 중심으로 시장 가능성을 진단하게 된다. 자! 이제부터 독자여러분을 자판기 테마여행 속으로 안내 한다.

• Journal of Service Research and Studies
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• v.11 no.3
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• pp.98-116
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• 2021

With the advent of the era of the 4th industrial revolution, various factors such as economy, management, and culture are changing in modern society, unlike in the past. Among them, the main characteristic of management is the change from intangible goods to tangible goods, and companies are trying to pursue innovation such as introducing a new management method, converting from manufacturing to service, and expanding technology. However, with regard to human resources, which is becoming the most important for sustainable value creation in a changing era, efforts to enable practical innovation are lacking as they are still in a simple transition. Therefore, in this study, after recognizing the importance of human resources, we verified the relationship between the elements of the human resource in the service economy era according to organizational culture and organizational structure. The relationship between organizational culture and organizational structure by type was verified using the items of human resources, we verified the relationship between the elements of the human resource in the service economy era that were derived and verified in recent research. As a result, there were some significant differences in the image of human resources, we verified the relationship between the elements of the human resource by organizational culture and type of organization, but when the two factors were combined and interpreted, it was found that all of the human resources, we verified the relationship between the elements of the human resource in the service economy era were necessary. However, in order to overcome the limitation that the indicators of this study were limited, it is necessary to continue research through samples that consider various factors in the future and systematic classification by type of organization and industry by industry.

• The Journal of Information Technology
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• v.2 no.2
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• pp.69-88
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• 1999

Only service organizations providing service quality above customers' anticipations have survived and developed in hyper competitive environment. These organizations are more dependent on their customer-contact service employees than those providing tangible products, because of the characteristics of service, intangibility, inseparability, heterogeneity, and perishability. But few researches focused on the efficient managements or controls of service organizations in this context. Therefore, author aimed at understanding of the determinants of service organizations' control system(i.e., characteristics of service), service employees' reaction on control types(i.e., service employees' role stress), and their performance(perceived service quality by customers). First the concepts of service quality and control systems are described. Specially, author explained the differences between service quality and service satisfaction or service attitude, and the control system types and their fundamental ideologies. Second, some propositions are provided according to integrated framework developed in this paper: (1)control types according to the characteristics of service, (2)influences of control systems on employees' reactions and (3)perceives service quality by the customers, and (4)relationships between the reactions and the service quality. This paper concludes with a summary, a discussion of theoretical and managerial implications, and several suggestions for future directions.

• Journal of Service Research and Studies
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• v.9 no.4
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• pp.41-62
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• 2019

In this intangible good-oriented, modern service economy era, we have to first understand the characteristics of the healthcare service in order to enhance the competitiveness of the healthcare industry and achieve continuous growth. In addition, service nature and characteristics should be reinforced so that connections can be made to the organizational job performance. To achieve the aforementioned results, this study analyzes the direct effects service nature and characteristics have on job performance in the healthcare industry and investigates the indirect effects with individual personality as the moderating effect. While conducting this study, a total of 340 healthcare workers were surveyed. Survey data from a total of 315 workers were used for analysis during empirical investigation of the research hypothesis. According to the analysis, it was proven that interactivity and horizontality among service nature and characteristics have a positive (+) effect on job effectiveness. This means that customer needs can be identified at customer touchpoints to quickly and accurately provide customers with the products and services they want, while horizontality among service nature and characteristics have a positive (+) effect on job effectiveness. This means that customer needs can be identified at customer touchpoints to quickly and accurately provide customers with the products and services they want, while horizontal communication enhance from department to department and from colleague to colleague within the organization can be linked to job performance. Also, with regards to the relationship shared between the customer or the patient, the job performance of healthcare workers may also improve if they provide customers with their desired service as an expert at the same level. In a rapidly changing healthcare environment, if the healthcare service nature and characteristics are put into practical use, it will be possible to propel the growth of hospitals and sustain it while investigating the moderating effects of individual personality, a partial moderating effect was observed for self-esteem and growth desire. As the study on service nature and characteristics came about only just recently, there is a needs for futher research. The study focuses on the healthcare service industry and hopefully, it will serve as a base study that can be applied to different service industries as well.

• Journal of the Korea Computer Industry Society
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• v.4 no.4
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• pp.647-660
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• 2003

The present of state is situation that is realized by necessity of maintenance of public security about great many information is real condition been increasing continually in knowledge info-age been situating in wide field of national defense, public peace, banking, politics, education etc. Also, loss or forgetfulness, and peculation by ID for individual information and number increase of password in Internet called that is sea of information is resulting various social problem. By alternative about these problem, including Biometrics, several authentication systems through sign(Signature), Smart Card, Watermarking technology are developed. Therefore, This paper shows that extract factor that efficiency can get into peculiar feature in physical features for good fingerprint recognition algorithm implementation with old study finding that take advantage of special quality of these fingerprint.