• Proceedings of the Korean Society of Computer Information Conference
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• 2012.07a
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• pp.261-263
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• 2012

이윤추구를 목표로 하는 기업의 모든 활동에는 매출, 매입 등의 다양한 정보가 지속적으로 발생한다. 이렇게 생성된 정보는 CEO에게 작게는 영업사원의 실적을 평가하는 요소이며 크게는 전체적인 시장상황을 직시할 수 있는 신뢰 높은 데이터가 되므로 효율적으로 관리할 필요가 있다. 본 논문에서는 급변하는 시장 속에서도 유연하게 대처할 수 있는 영업 전략을 수립하고, 근태관리프로세스를 통한 각 사원의 회사에 대한 기여도를 체크 하는 등 CEO가 전반적인 기업운영을 효율적으로 할 수 있도록 하며, 각 사원이 자신의 영업이익과 거래처에 대한 신뢰도를 평가 할 수 있는 시스템을 구축하고자 한다. 본 시스템은 온라인을 기반으로 데이터가 실시간으로 공유될 수 있도록 구성되어 있으며, 각 사원이 갖는 권한에 따라 정보열람이 제한 되도록 하였다.

• Journal of Service Research and Studies
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• v.7 no.4
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• pp.15-38
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• 2017

The purpose of this study is to look into the consumers who show the consumption patterns of brand switching and repeated purchasing, find the decision factors of their brand switching and repeated purchasing, analyze the difference in marketing response variables being represented as corporate promotion activities in the brand switching and repeated purchasing process, and provide a suggestion to apply the result to marketing Therefore, it tries to help the firms, which develop push marketing as the result of excessive competition between distributors and sales competition focusing on external appearance, recognize consumers as individual substances; to propose proper efficient promotion activities; to let consumers increase loyalty to their trademark and continue to purchase their products repeatedly; and to induce competitor brand consumers to do brand switching. The results of this study are presented as follows: First, consumers who prefer events, price discount, samples, and product premium which means the products with brand or logo on them had the feature of repeated purchasing. Secondly, service benefit, point-type promotion, cost-saving satisfaction didn't affect brand switching, and only the consumers who prefer coupon-type promotion did brand switching. Thirdly, a distribution type produced the moderating effect between the repeated purchasing and coupon and coupon-type promotion, and between brand switching and service benefit.

• Proceedings of the Korea Association of Information Systems Conference
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• 2001.12a
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• pp.252-260
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• 2001

전자상거래는 우리나라 뿐 아니라 여러 선진국에서 새로운 비즈니스 환경으로 급속히 개발 되고 있으며, 아울러 기업에게 위협 요인과 동시에 새로운 기회로 다가오고 있다. 본 논문에서는 기존 전자상거래 모델에서 벗어나 쇼핑몰 관련 그룹을 제조. 유통. 생산업체인 공급자(B)그룹과 제품을 공급받아 소비자에게 직접 판매하는 도·소매(B)그룹 그리고 제품을 구매하는 소비자(C)그룹으로 나누고 서로 윈 윈(Win Win) 할 수 있는 효과적인 전자상거래 모델(B2B2C)의 사례를 연구하고자 한다. 이러한 기업 공동 B2B2C 전자상거래 모델을 웹 어플리케이션 전문제작회사인 D개발회사가 본 시스템 솔루션에 2개월을 소요·개발하여 적용한 결과 고객은 온라인-오프라인 상에서 상호적으로 대응 할 수 있었고, 제품에 대한 품질보증 역할을 더할 수 있어 기존 단골 고객을 중심으로 효율적인 수익을 창출 할 수 있는 전자 상거래 모델을 구축하였다. 즉, 기존의 오프라인의 점 조직 형태의 판매망을 통해 온라인 전자상거래와 상호 유기적으로 도움을 줄 수 있다. 이는 B2B2C의 새로운 전자상거래 모델 제시와 더불어 기존고객을 관리할 수 있는 CRM 도입 효과를 가져와 향후 전자상거래를 통한 온라인 유통망형성에 있어 새로운 솔루션 개발의 기반기술이 될 것이다.

• International Area Studies Review
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• v.15 no.1
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• pp.241-266
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• 2011

This study examines the determinants of proportion of self-employed and their policy implications focusing hotel/restaurant and wholesale/retail sectors in Korea. In this study, we estimate the optimal size of self-employed in Korea using OECD data. Several hypothesis are tested by use of the regression analysis on the panel data of OECD economies during 2000-2007 period. Using the panel data of per capita GNI, unemployment level, income tax burden, we found that the excess supply level of self-employed was about 8.0%~9.5% overall. We also found that the excess supply level of self-employed was 13.7~14.1% for hotel and restaurant sector, and 10.4~11.1% for wholesale and retail sector. This results imply that strategically coordinated programs for noncompetitive sectors are more effectively implemented. Furthermore, more aggressive entry and exit policies are needed to solve the over-supply problem of self-employed in Korea.

• Korean small business review
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• v.42 no.4
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• pp.123-146
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• 2020

This study, targeting KOSDAQ-listed companies, examined the relationship between variability of accruals and corporate characteristics. First, the analysis results show that executives of companies with high debt ratios are more likely to violate debt contracts, so there is a strong temptation to use discretionary accrual items. Second, for companies with large volatility in operating cash flows, Executives of these companies are strongly inclined to utilize accruals for the purpose of abuse of discretion. Third, the larger the company, the more sensitive it is to political costs, so it is less tempted to use the accruals item than a smaller company. Fourth, the corporate age is thought to be the maturity of the company, Executives of such companies have little room to use accruals to abuse their discretion. Fifth, in the case of profit dummy variables, the companies reporting losses have more temporary accrual items than those reporting profits, so this increases the uncertainty in their accounting information than the latter. Sixth, for those companies that are indicated as inappropriate as a result of audit, the more likely their executives are to use the accrual items, and the lower the quality of their accounting profits is. Lastly, Companies audited by 4 Big domestic accounting firms have less discretionary accrual fluctuations than companies audited by non-big 4 accounting firms. Thus, it was found that the accrual amount allows the discretion of corporate executives differently according to the characteristics of the company.

• Journal of the Korean Data and Information Science Society
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• v.21 no.4
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• pp.747-756
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• 2010

With the recent recession, studies on the economy are actively being conducted throughout the industry. Based on the Small Business data registered in the Credit Guarantee Fund, we estimated the survival probability in the context of the survival analysis. We also analyzed the survival time for the construction and the other industries which are distinguished depending on the types of business and assets in the Small Business. The survival probability was estimated by using the life-table and the difference between the survival probabilities for the different types of business was described via the method of the Log-rank test and the Wilcoxon test. We found that the small business with over one billion asset has the highest survival probability and that with less than 1000 million asset showed the similar survival probability. In terms of types of business Wholesale and Retail trade industry and Services were relatively high in the survival probability than Light, Heavy, and the construction industries. Especially the construction industry showed the lowest survival probability. Most of the Small Business tend to increase in the hazard rate over time.

• Proceedings of the Korean DIstribution Association Conference
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• 2007.08a
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• pp.3-26
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• 2007

Recently, both scholars and marketers have asserted the importance of boundary spanning behaviors, such as external representation, being vocal advocates to outsiders of the organization's image, goods, and services, internal influence, taking individual initiative in communications to the firm and co-workers to improve service delivery by the organization, co-workers, and oneself, and service delivery, serving customers in a conscientious, responsive, flexible, and courteous manner. However, there is lack of study dealing with bourdary spanning behaviors bewteen organizational dyads, in which boundary spanning behaviors are expected to have important roles. The objectives of this paper is to investigate these important concerns with prior research by developing a theoretical model predicting how distinct buyer's boundary spanning behaviors occur. To be concrete, this paper develops a seller characteristics-based model of the attitudinal antecedents of three conceptually distinct forms of boundary spanning behaviors, and tests the hypothesized differential effects of seller characteristics on the three forms of boundary spanning behaviors, and investigates the extent to which these relationships are mediated by relationship satisfaction and organizational commitment. For the purpose of empirical testing, 420 respondents of leading automobile dealers, dining franchisees, industrial material retailers in Korea were surveyed and the analysis utilizing structural equation model indicated that communication quality, fairness, and marketing program dynamism had positive effects on buyer's boundary spanning behaviors via relationship satisfaction and organizational commitment. In addition, boundary spanning behaviors occurred more in contractural and corporate distribution channel than in conventional distribution channel.

• Journal of the Korean Society of Clothing and Textiles
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• v.30 no.12 s.159
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• pp.1697-1707
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• 2006

Relentless advances in information technology are constantly transforming market dynamics of the retail industry. RFID is an emerging innovative technology that can reduce labor costs, improve inventory control and increase sales by effective business processes. Apparel retailers need to recognize the benefits of RFID and identify critical success factors. By focusing on apparel retailers, this study attempts (1) to identify the reality of RFID associated with benefits; and (2) to prospect the implementation of RFID in apparel retailing. We conducted a focus group interview with selected six panels who were experts of retail industry in the United States to obtain data regarding RFID attributes. Content analysis was used to generate related excerpts and classify 31 attributes of RFID benefits from the meaningful 173 responses. For experience of RFID, retailers were familiar with RFID technology and expressed the belief that RFID basically would support an existing retail system for speed to markets. However, retailers addressed the level of experience with RFID technology that they were still in the early adoption stage among few innovative companies. The content analysis identified five dimensions of RFID benefits for apparel retailing: Visibility and Velocity, Revenue Enhancement, Customer Service, Security, and Employee Productivity. This result lends support to the belief that RFID has a significant potential to streamline supply chain management, store operation and customer service for apparel retailing. This study provides intellectual and managerial implications far practitioners and researchers by postulating the effective use of RFID in the apparel retail industry.

• The Journal of Small Business Innovation
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• v.19 no.3
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• pp.17-42
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• 2016

Financial Accounting Standards Board (FASB) Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes: An interpretation of FASB Statement No. 109, requires firms to evaluate uncertain tax positions and disclose information on their liabilities for these positions, unrecognized tax benefits (UTBs). We analyze the FIN 48 disclosures for calendar-year-end Korean companies listed on NYSE and NASDAQ and examine the Korean firms' tax aggressiveness utilizing the UTBs. The results suggest that stock exchange and firm size do not play a role in the Korean firms' tax aggressiveness, contrary to the matched U.S. firms and that the Korean firm in the miscellaneous retail industry is more tax aggressive than the firms in the communications, depository institutions and business services. In addition, we find evidence that the Korean firms are less tax aggressive than the matched U.S. firms. We also examine the Korean firms' tax avoidance tendencies using other measures of avoidance, leading to mixed results. Finally, we examine the association between the UTBs and other measures of tax avoidance and find a significant and negative association between the UTBs and the long-run cash effective tax rate.

• Journal of Distribution Research
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• v.9 no.1
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• pp.47-65
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• 2004

The purpose of this study is to analyze the investment returns and profitability of major Korean retail companies and to discuss the implications of their published accounting data. We have found that Korean department store companies shows the sound ROIC (return on invested capital) compared with U,5. counterparts. However, major discount store companies have problems in terms of poor ROIC ratios in spite of their rapid growth for the last decade. The results of ROIC performance of 3 major department stores and 3 discount stores are compared and the implications of the study are discussed. Furthermore, the published accounting data of major U.S. department stores and discount stores are analyzed in the context of benchmarking for Korean companies.