• Journal of Korea Port Economic Association
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• v.36 no.2
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• pp.63-86
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• 2020

The tax lease scheme for ships is an advanced ship financing tool that generates tax benefits through accelerated depreciation of capital allowances and transferring them to the ship operator (leasee) via reductions in rental payments. The scheme was introduced by Japan in 1978 and by France in 1998 to support their shipping and shipbuilding industries. The size of tax benefits varies by country depending on the depreciation rate for ships, corporate tax rate, and the tax system on profits from the sale of ship. This study uses a virtual model of the Korean tax lease scheme for ships based on the French tax lease scheme. The size of tax benefits is calculated and compared to those in the French and Japanese tax lease schemes. According to the analysis, the size of the tax benefit was approximately 19% for France, 14% for Japan, and 12% for Korea. This is differentiated by the country's depreciation rate and corporate tax rate, which have the greatest impact on the size of tax benefits. For the Korean virtual model, if the tax benefits are distributed by the operator and the investor at the rate of 75:25, the operator is expected to enjoy tax benefits equivalent to about 9% of the ship price and the investor to enjoy 3%. Despite limited information and data regarding the tax lease scheme for ships, this study was the first attempt in Korea to design a virtual model of the Korean tax lease scheme based on some predictable assumptions. Therefore, a group of shipping, financing, and legal experts will follow up on more professional and practical reviews of the model in the near future. Hence, this study will serve as a small contribution to the early introduction of the Korean tax lease scheme for ships.

• Review of Culture and Economy
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• v.20 no.3
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• pp.87-114
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• 2017

The Supply side of performance arts has been pretty much developed since the establishment of ARCO. The development level of the demand side, however, was much lower than that of supply side. This unbalance make it difficult to achieve the goal and to complete the mission of ARCO's assistant to the performance arts. Unlike the existing research for solving this problem, this study suggests the positioning strategy of a new value of performance arts for solving this problem. This positioning is, instead of meeting the experiential and symbolic needs, targeting the functional needs to solve the life problems to be faced with aging, for example, the problems from education, human relationship and health. The new positioning will make the demand for the performance arts belong to the top priority group in the expenditure list of consumers because the perceived concept of performance arts will be changed from the "Wants" consumption to "Should be" consumption like a expenditure of private education for children and that of health problems. Therefore, this new positioning is surely expected that the development of new demand from the new position is pretty much higher than that of present positioning. This study also suggests practical strategies, PR and cross functional management system for the implementation of this new positioning.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.31 no.7B
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• pp.660-667
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• 2006

Voice over Wireless LAN (VoWLAN) is defined as a communication service which transmits voice over wireless LAN. Due to its capability of providing high quality service while reducing communication costs, the VoWLAN is expected to be widely introduced to hospitals, hotels, and many more industry sectors. However, despite the increased interest in the new service, there has been limited research on the economic assessment of deploying VoWLAN. This paper provides a systematic and quantitative approach to the return on investment (ROI) analysis of VoWLAN service. We first analyze the domestic and international market trend of VoWLAN. Then, implementing scenarios of VoWLAN and corresponding alternatives are established. For each scenario, cost and benefit analysis is conducted. The proposed framework is implemented by using VBA program. To validate the result of the analysis, a case study is also conducted.

• Culinary science and hospitality research
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• v.16 no.5
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• pp.103-117
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• 2010

This study investigated emotional-utilitarian motivation to visit a coffee shop and segmented the market based on motivational factors realizing that coffee is considered as emotional and utilitarian goods in reality. As a result of market segmentation, three groups were identified: emotional consumers, utilitarian consumers, and passive consumers. Choice attributes of visiting a coffee shop according to each group were found to be significantly different. Firstly, emotional consumers highly perceived the importance of the emotional factors such as 'coffee taste and mood', 'special coffee', 'clean space' and also the utilitarian factors such 'price benefit', 'internet access,' etc. Therefore, emotional consumers could be utilitarian one at the same time. On the other hand, utilitarian consumers were highly aware of the importance of 'independent space available for a group meeting', 'degrees of being crowded', and 'facilities such as a bathroom and smoking area.' As for the demographic and the behavioral factors of having coffee, only gender, types of coffee, time and places have a significant relation.

• Journal of Digital Contents Society
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• v.16 no.3
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• pp.471-482
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• 2015

Recently commercialized network are getting more and more popular, bringing dramatic change to the market. We can predict the future of the E-commerce. The ongoing E-commerce and SNS （Social Networking Services）related E-commerce are increasing greatly both in Korea and China. This research tries to focus on Chinese consumers using E-commerce. The study has four findings. Firstly, the E-commerce consumers consider four factors including price, convenience, products and website, which affect the sellers' integrity. Secondly, E-commerce will affect sellers' integrity. Third, there are 4 factors which affect the sellers' integrity: service, price, products and the information. Fourth, the factors which affect the integrity of sellers are the value, happiness and practical. This study want to give some hints to the E-commerce in the overseas market in China.

• Journal of Korean Society of Archives and Records Management
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• v.19 no.4
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• pp.63-86
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• 2019

UNESCO clearly has a good user interface compared to other sites. However, it does not have a structure in which user-centric knowledge curating is employed by users. As such, the knowledge structure should be expressed differently in advance for users to enjoy such benefits. At present, almost all current information systems are lacking with semantic and contextual information. Moreover, these systems are deemed insufficient of interlinking various kinds of thoughts in our minds. Thus, it is necessary to model in advance what users are likely to think and provide an interface that they can easily utilize based on that modeling. Furthermore, there is a need for a new structural theory based on semantic technology that can make that possible. Therefore, in this proposal, theoretical and practical insights were presented for user interface implementation to which relational facet navigation based on the structural theory is applied. Moreover, this proposal intends to suggest a "thinking expansion platform" that allows users' ideation of different concepts, including those unfamiliar to them.

• Asia Marketing Journal
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• v.12 no.4
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• pp.55-78
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• 2011

Recently strategic alliance between business firms has become prevalent to overcome increasing competitive threats and to supplement resource limitation of individual firms. As one of allianced sales promotion activities, a new type of discount program, so called "Alliance Card Discount", is introduced with the partnership of credit cards and loyalty cards. The program mainly pursues short-term sales growth by larger discount scheme while spends less through cost share among alliance partners. Thus this program can be regarded as cost efficient discount promotion. But because there is no solid evidence that it can really deliver profitable sales growth, an empirical study for its effects on sales and profit should be conducted. This study has two basic research questions concerning the effects of allianced discount program ; 1)the possibility of sales increase 2) the profitability of the discount driven sales. In F&B industry, sales increase mainly comes from increased guest count. Especially in family restaurants, to increase the number of guests we need to enlarge the size of visitor group (number of visitors for one group) because customers visit by group in a special occasion. And because they pay the bill by group(table), the increase of sales per table is a key measure for sales improvement. The past researches for price & discount sensitivity and reference discount rate explain that price sensitive consumers have narrow reference discount zone and make rational purchase decision. Differently from all time discount scheme of regular sales promotions, the alliance card discount program only provides the right to get discount like discount coupon. And because it is usually once a month opportunity given by the past month usage level, customers tend to perceive alliance card discount as a rare chance to get. So that we can expect customers try to maximize the discount effect when they use the limited discount opportunity. Considering group visiting practice and low visit frequency of family restaurants, the way to maximize discount effect should be the increase the size of visit group. And their sensitivity to discount and rational consumption behavior defer the additional spending for ordering high price menu, even though they get considerable amount of savings from the discount. From the analysis of sales data paid by alliance discount cards for four months, we found the below. 1) The relation between discount rate and number of guest per table is positive : 25% discount results one additional guest 2) The relation between discount rate and the spending per guest is negative. 3) However, total profit amount per table is increased when discount rate is increased. 4) Reward point accumulation & redemption did not show any significant relationship with the increase of number of guests. These results suggest that the allianced discount program substantially contributes to sales increase and profit improvement by increasing the number of guests per table. Though the spending per guest is decreased by discount rate increase, the total amount of profit per table is improved. It seems the incremental profit by increased guest count offsets the profit decrease. Additional intriguing finding is the point reward system does not have any significant impact on the increase of number of guest, even if the point accumulation & redemption of loyalty program are usually regarded as another saving offers by customers. In sum, because it is proved that allianced discount program with credit cards and loyalty cards is effective to both sales drive and profit increase, the alliance card program could be recommended as strategically buyable program.

• Journal of the East Asian Society of Dietary Life
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• v.21 no.6
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• pp.934-947
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• 2011

The purpose of this study is to analyze products for good taste and convenience, which become an engine to constantly create customers. In addition, this study is aimed at investigating the relationship between the selective attributes of Home Meal Replacement, the perceived utilitarian value, and the repurchase intention, and drawing new suggestions on the Home Meal Replacement market from a new marketing perspective. Based on a total of 215 samples, this study reviewed the reliability and fitness of the research model and verified a total of 5 hypothesized using the Amos program. The result of study modeling was GFI=0.905, AGFI=0.849, NFI=0.889, CFI=0.945, and RMR=0.0.092 at the level of $x^2$=230.22 (df=126, p<0.001). First, the food quality (${\beta}$=0.221), convenience (${\beta}$=0.334), packing (${\beta}$=0.278), and employee service (${\beta}$=0.204) of home meal replacement consideration attributes had a positive (+) influence on perceived utilitarian value. Second, perceived utilitarian value (${\beta}$=0.584) had a positive (+) influence on repurchase intention. The factors to differentiate one company from other competitors in terms of the utilitarian value are the quality of food, convenience, wrapping, and services by employees. This study has illustrated the need to focus on the development of a premium menu to compete with other companies and to continue to research and develop nutritious foods that are easy to cook. Moreover, the key factors to have a distinct and constant competitive edge over other companies are the alleviation of consumer anxiety over wrapping container materials, the development of more designs, and the accumulation of service know-how. Therefore, it is necessary for a company to strongly develop the key factors based on its resources as a core capability.

• Journal of Intelligence and Information Systems
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• v.28 no.3
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• pp.259-278
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• 2022

With the spread of Artificial Intelligence (AI), various AI-based services are expanding in the financial sector such as service recommendation, automated customer response, fraud detection system(FDS), credit scoring services, etc. At the same time, problems related to reliability and unexpected social controversy are also occurring due to the nature of data-based machine learning. The need Based on this background, this study aimed to contribute to improving trust in AI-based financial services by proposing a checklist to secure fairness in AI-based credit scoring services which directly affects consumers' financial life. Among the key elements of trustworthy AI like transparency, safety, accountability, and fairness, fairness was selected as the subject of the study so that everyone could enjoy the benefits of automated algorithms from the perspective of inclusive finance without social discrimination. We divided the entire fairness related operation process into three areas like data, algorithms, and user areas through literature research. For each area, we constructed four detailed considerations for evaluation resulting in 12 checklists. The relative importance and priority of the categories were evaluated through the analytic hierarchy process (AHP). We use three different groups: financial field workers, artificial intelligence field workers, and general users which represent entire financial stakeholders. According to the importance of each stakeholder, three groups were classified and analyzed, and from a practical perspective, specific checks such as feasibility verification for using learning data and non-financial information and monitoring new inflow data were identified. Moreover, financial consumers in general were found to be highly considerate of the accuracy of result analysis and bias checks. We expect this result could contribute to the design and operation of fair AI-based financial services.