• Asia-Pacific Journal of Business
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• v.14 no.2
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• pp.101-118
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• 2023

Purpose - The purpose of this study is to find out how a company can do reasonable cost calculations in a simple way and establish profitability improvement strategies based on the results. Design/methodology/approach - In this study, a case that compounding company K applied TDABC was studied. A case study was conducted on the process of company K reviewing and applying TDABC and the process of implementing the cost calculation for each product by applying TDABC, and establishing a profitability improvement strategy for each product based on the results. Findings - Company K rearranged the production standard information of the compounding industry such as productivity and batch size of each product to apply TDABC. Cost calculation was performed for each product according to the revised production standard information. After the cost calculation for each product was carried out, Company K established a strategy to improve profitability of each product. The profitability improvement strategy was implemented in two ways: a cost reduction strategy and a product price increase strategy. As a result of the final strategy execution, the profitability of each product was improved. Research implications or Originality - This study found a reasonable costing standard in consideration of the specificity of the research target company, and applied it to cost calculation cost for each product. It contains the process of establishing production and sales strategies for each product based on the cost calculation results. It is expected that this case study will serve as a good reference material for establishing cost calculation and profitability improvement strategies in similar businesses.

• Medical Lasers
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• v.10 no.2
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• pp.96-105
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• 2021

Background and Objectives Skin aging is reportedly associated with regulation in collagen and elastin synthesis. This study investigated the potential of combining light-emitting diode (LED) treatments using a 630-nm and 850-nm LED with simultaneous microcurrent application. Materials and Methods The dorsal skin of female pigs was treated with a home-use device. We examined the treatment effects using photography, thermocamera, microscopic pathology, and histological examination to determine the mechanism of action, efficacy, and safety of the procedure. A histological observation was performed using hematoxylin and eosin, Masson's trichrome, Victoria blue, and immunohistochemical staining. We also used the Sircol soluble collagen and elastin assay kit to measure the amounts of collagen and elastin in the porcine back skin tissue after 2 and 6 weeks. Results Evaluation by visual inspection and devices showed no skin damage or heat-induced injury at the treatment site. Histological staining revealed that accurate treatment of the targeted dermis layer effectively enhanced collagen and elastin deposition. Collagen type I, a protein defined by immunohistochemical staining, was overexpressed in the early stages of weeks 2 and 6. Combined therapy findings showed the superior capability of the 630-nm and 850-nm LED procedures to induce collagen; in contrast, elastin induction was more pronounced after microcurrent treatments. Conclusion The home-use LED device, comprising a combination of 630-nm and 850-nm LEDs and microcurrent, is safe and can be used as an adjunctive treatment for self-administered facial rejuvenation.

• Fashion & Textile Research Journal
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• v.13 no.5
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• pp.705-716
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• 2011

The purpose of this study was to investigate salesperson's perception of fashion company in the middle management system of department store. This study was conducted by a qualitative research method. An in-depth interview was managed to 14 fashion shop managers and salesperson who have three or more years of work experience at the department store. Interview details were classified three categories: relations with fashion company and others, concern with products supply, concern with products sales. First, the positive factors on relations with fashion company are mutual trust, stability of fashion company, coordination and consideration for shop, communication with fashion company, methodical IT system, methodical education, and social gathering support. The negative factors are unilateral breach of contract from fashion company, communication problem, gap between sales status in shop and product design in fashion company, lack of professional education, difficulty of participating in education, and inadequate employee benefits. Second, the positive factor on products supply is priority of products supply. The negative factors are lack of main items, product procurement lacking rapidity, and problem of securing a supply. Third, the positive factors on products sales are brand pride, display and information support about products, and free gift support. The negative factors are unfair selling commission policy, sales pressure, and excessive responsibility.

• Journal of the Korea Safety Management & Science
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• v.17 no.3
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• pp.173-183
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• 2015

The study conducted questionnaire analysis on 607 host company employee and 404 subcontractor employee in order to examine the difference in the safety culture cognition of host company and subcontractor. As a result, host company had higher recognition in all safety culture factors compare to that of subcontractor, and there were bigger gap of cognition in the 'cognition in safety status and culture', 'accident and near-miss', 'immediate superior's concentration degree in safety and health' than that of other cognition factors. Furthermore, team leaders showed the highest cognition in both host company and subcontractor, and employees with above 20 year career had the highest cognition in both host company and subcontractor. There is high relationship between host company and subcontractor in the correlations in safety culture cognition factors. Through this study, we identified the difference in the safety culture cognition factor of host company and subcontractor.

• Journal of the Korean Operations Research and Management Science Society
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• v.22 no.1
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• pp.159-182
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• 1997

This study is to establish the validity of EDI adoption model Korean Companies. The research model is hypothesized in the external factors of company directly affect on EDI adoaption and the internal factors of company moderately affect on the direct effect. The external factors of company consists of economic factors, organizational power factors, and technological factor. The internal factors of company consists of the size of the company, innovative tendency of the top management, and maturity of the information technology. In the result of data analysis-the data were collected from a total of 81 companies in 6 industries adopted variables are the existence of EDI standard, transaction frequency, inter-organizational bargaining power, and pressure from industry association. Also size of the company and innovative tendency of the top management in a company's internal factors were adopted as moderate variables.

• Journal of the Korea Safety Management & Science
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• v.18 no.2
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• pp.73-81
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• 2016

In manufacturing company, safety is a important issue because it can cause many cost and problems of company. So reduce safety accident can increase manufacturing company's productivity. Safety accident has close relationship with employee's behavior, which is 'safety behavior'. In this study, researcher try to find out role of leader-member exchange and employee's job commitment effect on safety behavior in manufacturing company. A total of 279 responses were collected from manufacturing company's employees. The result of this empirical study show us that leader-member exchange has positive effect on employee's job commitment and safety behaviot. And job commitment has positive effect on safety behavior. Base on this empirical result, researcher provide critics and manageric implication for manufacturing companies.

• Journal of the Korean Dietetic Association
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• v.11 no.3
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• pp.299-308
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• 2005

The purpose of this study was to investigate the college and university student's perception on the brand awareness of contract foodservice management company in Incheon area. The developed questionnaires were distributed to the college and university students in Incheon area from September 20 to September 24 in 2004. Total 198 questionnaires were used for the final data analysis with response rate of 82.5%. The results showed that 85 % of the students has known that the foodservice operation was managed by contracted management company, only 56.5% of them have known the exact name of contract foodservice management company managing their cafeteria. It was recommended therefore that contract foodservice management company need more efforts for widening public activities for their company's name.

• Journal of Nutrition and Health
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• v.38 no.5
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• pp.395-403
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• 2005

The purposes of this study were 1) to analyze the relationship between brand equity factors ie brand awareness, brand image, brand preference and brand loyalty and 2) to suggest the strategy for brand management of contract food service management company. The developed questionnaires were distributed to the college and university students in Incheon area from September 20 to September 24 in 2004. Total 198 questionnaires were used for the final data analysis with response rate of $82.5\%$. For the statistical analysis, the descriptive analysis, factor analysis, pearson correlation analysis, and regression analysis were conducted by using SPSS Win (10.0). The results of this study showed that the following 5 hypotheses were supported. Hypothesis 1: The brand awareness of the contract foodservice company affects positively the brand image of that. Hypothesis 2: The brand image of the contract foodservice company affects positively the brand preference of that. Hypothesis 3: The brand awareness of the contract foodservice company affects positively the brand preference of that. Hypothesis 4: The brand preference of the contract foodservice company affects positively the brand royalty of that. Hypothesis 5: The brand image of the contract foodservice company affects positively the brand loyalty of that. As a conclusion, the brand awareness has a positive effect on the brand image and brand preference significantly, so it is recommended that the contract foodservice company should focus on improving the brand awareness as a brand strategy. And the brand preference and brand image have the significant effect on the brand loyalty. Therefore the company should strive to strengthen the brand loyalty though building brand preference and brand image, because the brand loyalty brings about the customer's more visiting the foodservices, which is directly related to the profitabilities of the contract foodservice management company.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.15 no.5
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• pp.3203-3212
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• 2014

Company. s support for culture and arts started from mecenat activities. After then, it played a role as a tool of the company to satisfy consumers. cultural desires and improve the company. s image. As time goes by, it became a culture marketing which encourages business activities. Therefore, many companies try to develop their culture marketing activities in various fields. Especially art marketing has increased consumers. expectation and interest about art activities. Also, art marketing has become important as it has helped consumers to have critical view about products and improve their standard of life. As a way of art marketing, a company provides diverse exhibitions, sponsors and education programs related to art in either a specific space of the company building or a separate place. It can be said that this example of art marketing is a kind of an image marketing and public welfare at the same time. This article presents the concept of culture marketing and current condition of company. s support for culture and arts. In addition, the article depicts the concept and classification of art marketing. Furthermore, through analysis of company exhibition space and programs, the article illustrates the features and typology of art galleries managed by companies.

• Journal of Information Technology Services
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• v.15 no.3
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• pp.1-14
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• 2016

According to the growing importance of science and technology policy, investment in research and development (R&D) has been increased. In this context, a patent as one of outcome of firm's systematic R&D investment is the way to hold a dominant position in companies' technology competitiveness and also to protect technology right. This study attempts to find the effects of input resources and intellectual property production activity on company value. It conducted empirical analysis based on 238 KOSDAQ-listed and medium-sized firms. Using the previous research, this study configurated research variables about activity of patent production, company value, and input of resources. Through these variables, it aims to know the effect of input of resources and activity of patent production on company value. First, the result of regression analysis shows that R&D cost has the positive effect on a patent production and sales promotion cost positively affects on the registration of the trademark. Second, the output of regression analysis indicates that a patent has the positive effect on company value but a trademark has not. With regard to the input of resources, R&D cost has the influence on company value but sales promotion cost has not. This study attempts to find the effectiveness of company's intellectual property registration on its value and suggests a way that the systematic R&D investment contributes the growth of company value.