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Measures of Real Estate Taxation in the Classify Income (현행 법률상 분류소득인 부동산양도소득세의 정책방안)

  • Yoon, Deok-Byeong
    • Journal of Convergence for Information Technology
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    • v.7 no.2
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    • pp.137-142
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    • 2017
  • The purpose of this study tried theoretical review on the current Transfer Income Tax system, and review on current Korean Transfer Income Tax system, to derive the inherent problems in Korean Transfer Income Tax system. This study presents the improving measures thereto.The transfer income earned by any individual person is taxed as the Transfer Income Tax pursuant to the Income Tax Act, and the transfer income earned by any legal person is taxed as the transfer income on transfer gain on land etc, pursuant to the Corporate Tax Act. In case of the Transfer Income Taxes earned by individual persons, land and buildings comprise most of the taxable items of the Transfer Income Tax. This study limits the scope of study to the Transfer Income Tax on land and building as the major taxable item, rather than all the Transfer Income Tax taxed to individual taxpayers. The outcomes of this are expected to rationly improvement the real estate taxation in accordance with the principle of tax law.

A Study on the Satisfaction of Consulting using SERVQUAL Form (SERVQUAL 형식을 활용한 컨설팅 만족도에 관한 연구)

  • Sung, Chang-Yong
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.20 no.8
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    • pp.472-476
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    • 2019
  • This study compared and validated consulting satisfaction analysis between consultants and participating companies in relation to consulting. The objective was to analyze the different perspectives on what consultants think of satisfaction and how businesses think of satisfaction to achieve the optimal improvements and to improve the quality of consulting. To explore ways to improve the quality and satisfaction of consulting, this study evaluated five service quality measures. After consulting, the research method aimed to determine what is required by the enterprise based on the SERVQUAL perspective, find key factors for how to address these requirements, establish evaluation criteria, and measure the satisfaction of consulting. The results revealed no statistically significant differences in the detailed measurement item type, reliability, responsiveness, reliability, and empathy for the quality of consulting by enterprises and consultants. Comparative analysis of the consulting satisfaction on the SERVQUAL items by companies and consultants showed that companies and consultants had different opinions to improve the consulting quality and satisfaction. Therefore, it would be important to narrow the differences on this and establish a structure, in which consultants and businesses cooperate with each other.

A Study on Improvement of Cyber Security Framework for Security Operations Center (보안관제 조직을 위한 사이버보안 프레임워크 개선에 관한 연구)

  • Cho, Changseob;Shin, Yongtae
    • Convergence Security Journal
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    • v.19 no.1
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    • pp.111-120
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    • 2019
  • As cyber-attacks become more intelligent and sophisticated, the importance of Security Operations Center(SOC) has increased and the number of SOC has been increasing. In order to cope with cyber threats, institutions and organizations use a variety of cyber security standards to create business procedures. However, SOC often need to be improved in accordance with the SOC environment because they collaborate with managed security service specialists rather than their own personnel. The NIST cyber security framework, information security management system, and managed security service companies were compared and analyzed. As a result, it was found that the NIST CSF is a framework that is easy to apply to managed security service, The content was judged to be insufficient. Therefore, in this study, NIST CSF was used as a reference model to derive the management items required for SOC environment, and the necessity, importance and ease of each item were confirmed through an Delphi technique and an improved cyber security framework was proposed.

A Study on Establishment of Performance-Based Design Direction through Analysis of Expert Survey (전문가 설문조사를 통한 국내 성능위주설계 개선 방향설정에 관한 연구)

  • Jeong, Hye-Min;Hong, Won-Hwa;Son, Jong-Yeong;Jeon, Gyu-Yeob
    • Journal of the Architectural Institute of Korea Planning & Design
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    • v.34 no.2
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    • pp.23-31
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    • 2018
  • In recent years, as the development of construction technology and population increase, buildings are becoming more complex and high-rise. These large scale buildings are difficult to secure fire and evacuation safety when fire occurs. So it is necessary to prepare specific measures. According to this situation, in 2011, Republic of Korea officially launched Performance-based Design in "Fire-fighting system Installation business Act". But even 6 years passed since the enforcement, there are still faces manifold problems in the course of implementation. In order to examine the necessary improvements, in this study, I conducted interviews and questionnaires with experts, investigated the improvement items under current laws. And draw up a measures for that items. The subjects of the survey were fire-fighting officer, professional engineer fire fighting, fire protection planner and professor in Daegu. As a result of twice surveys, a total of 19 items are derived. And then compared and analyzed the criteria of overseas countries, and suggested improvement directions for final items. In addition, conducted a third questionnaire survey on the proposed improvement direction to verify the appropriateness of the alternative. The results of this study will be used as basic data to deal with the general problems of performance-based design in future, and further study on each item will be needed.

Guidelines for Data Construction when Estimating Traffic Volume based on Artificial Intelligence using Drone Images (드론영상과 인공지능 기반 교통량 추정을 위한 데이터 구축 가이드라인 도출 연구)

  • Han, Dongkwon;Kim, Doopyo;Kim, Sungbo
    • Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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    • v.40 no.3
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    • pp.147-157
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    • 2022
  • Recently, many studies have been conducted to analyze traffic or object recognition that classifies vehicles through artificial intelligence-based prediction models using CCTV (Closed Circuit TeleVision)or drone images. In order to develop an object recognition deep learning model for accurate traffic estimation, systematic data construction is required, and related standardized guidelines are insufficient. In this study, previous studies were analyzed to derive guidelines for establishing artificial intelligence-based training data for traffic estimation using drone images, and business reports or training data for artificial intelligence and quality management guidelines were referenced. The guidelines for data construction are divided into data acquisition, preprocessing, and validation, and guidelines for notice and evaluation index for each item are presented. The guidelines for data construction aims to provide assistance in the development of a robust and generalized artificial intelligence model in analyzing the estimation of road traffic based on drone image artificial intelligence.

A Case Study on the Aggregate Planning of Multi-product Small-batch Production Facilities: Focusing on System Dynamics Simulation Modeling (다품종 소량생산 설비의 총괄생산계획에 관한 사례 연구: 시스템다이내믹스 시뮬레이션 모델링을 중심으로)

  • Lee, Seungdoe;Kim, Sang Won
    • Journal of Korean Society for Quality Management
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    • v.50 no.1
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    • pp.153-167
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    • 2022
  • Purpose: The purpose of this study is to guide the operation managers who plan daily production of large mass-processing facility that services multi-customers with multi-product, small-batch item characteristics by providing the practical best production quantity and the inventory allowed to build. Methods: Close observation of a subcontract paint-shop operator captured the daily decision process which was reflected in the subcontractor-unique mathematical model and the system dynamics simulation model. Multiple simulations were run to find the practical best production quantity and the maximum allowable stock level of inventory that did not undermine the profit from practical best daily production. Actual data and a few constant values were obtained from the firm under study. Results: While the inventory holding cost for the customer-owned material harms the total profit of the subcontractor, the running cost of the processing facility hinders production in small batches. This balances the maximum possible productions and results in practical best daily production which can be found through simulation runs with actual data. The maximum level of stocked inventory is deduced from the practical best daily production. Conclusion: To build a large volume that enables economy-of-scale production, operators should deal with multi-product small-batch items from multiple customers. When the planned schedule of the time and amount of material in-flow tend not to be reliable, operators can find it practical to execute level production across the planning horizon instead of adjusting to day-to-day in-flow fluctuations.

An Empirical Study on the Product and Market Characteristics of Bathtubs (욕조 제품과 시장특성에 관한 연구)

  • Hwang, Kyoo-il
    • Journal of Venture Innovation
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    • v.4 no.1
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    • pp.101-118
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    • 2021
  • Along with the rapid supply of apartments, bathtubs are becoming a must-have item for our lives, but research is very insufficient. This study is an empirical case study for formalization of taciturn as a long-time worker in the bathtub field. Bathtubs are developing different types of materials due to various factors, and we would like to draw characteristics based on their contents. The bathtub is characterized by its materials according to its manufacturing, housing structure and distribution process. First, it is a locally produced product because import and export is difficult. The second depends on the building soccer team, such as wet and dry. Third, it is different in relation to industries such as manufacturing and distribution. I would like to suggest the differences between the fourth countries. We hope this research will serve as a cornerstone for the study of bathtubs, and we hope it will be useful for those involved.

Work Ability Index: Psychometric Testing in Aeronautical Industry Workers

  • Maria Eugenia Gonzalez-Dominguez;Elena Fernandez-Garcia;Olga Paloma-Castro;Regina Maria Gonzalez-Lopez;Maria Paz Rivas Perez;Luis Lopez-Molina;Jesus Garcia-Jimenez;Jose Manuel Romero-Sanchez
    • Safety and Health at Work
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    • v.15 no.1
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    • pp.80-86
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    • 2024
  • Background: The Work Ability Index (WAI) is an instrument that measures work ability. The wide dispersion of the WAI internationally has led to its adaptation for use in different countries. This study aimed to evaluate the psychometric properties of the Spanish version of the WAI. Methods: A methodological design was used over an opportunistic sample of 233 workers in the aeronautical industry in Spain. Reliability was evaluated through internal consistency. Factorial validity, known groups, and convergent validity were tested. Results: The Cronbach's alpha and item-total correlation indicated an adequate internal consistency. The confirmatory factor analysis, performed to evaluate the factorial validity, found adequate fit indices for a two-factor solution with a high correlation between the factors. Factor 1, "Subjectively estimated work ability and resources", was composed of 3 subscales and factor 2, "Ill-health-related", of 2 subscales. Subscales 4 and 6 had loading in both factors. Workers under 45 years of age obtained higher significant scores than older ones. Convergent validity was also evidenced since WAI was highly correlated with self-assessment of health status. Conclusions: The Spanish version of the WAI has shown evidence of reliability and validity in this study, supporting its use in individual and collective health surveillance by occupational health professionals. The factorial solution that was found has previously been reported in another international context. However, further research is needed to resolve the discrepancies detected in the role of some subscales between other national and international studies.

Development of the Demand Forecasting and Product Recommendation Method to Support the Small and Medium Distribution Companies based on the Product Recategorization (중소유통기업지원을 위한 상품 카테고리 재분류 기반의 수요예측 및 상품추천 방법론 개발)

  • Sangil Lee;Yeong-WoongYu;Dong-Gil Na
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.47 no.2
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    • pp.155-167
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    • 2024
  • Distribution and logistics industries contribute some of the biggest GDP(gross domestic product) in South Korea and the number of related companies are quarter of the total number of industries in the country. The number of retail tech companies are quickly increased due to the acceleration of the online and untact shopping trend. Furthermore, major distribution and logistics companies try to achieve integrated data management with the fulfillment process. In contrast, small and medium distribution companies still lack of the capacity and ability to develop digital innovation and smartization. Therefore, in this paper, a deep learning-based demand forecasting & recommendation model is proposed to improve business competitiveness. The proposed model is developed based on real sales transaction data to predict future demand for each product. The proposed model consists of six deep learning models, which are MLP(multi-layers perception), CNN(convolution neural network), RNN(recurrent neural network), LSTM(long short term memory), Conv1D-BiLSTM(convolution-long short term memory) for demand forecasting and collaborative filtering for the recommendation. Each model provides the best prediction result for each product and recommendation model can recommend best sales product among companies own sales list as well as competitor's item list. The proposed demand forecasting model is expected to improve the competitiveness of the small and medium-sized distribution and logistics industry.

Developing a Scale for Measuring the Corporate Social Responsibility Activities of Korea Corporation: Focusing on the Consumers' Awareness (한국형 기업의 사회적 책임활동 측정을 위한 척도 개발 연구: 소비자 인식을 중심으로)

  • Park, Jongchul;Kim, Kyungjin;Lee, Hanjoon
    • Asia Marketing Journal
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    • v.12 no.2
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    • pp.27-52
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    • 2010
  • It is not new that today's business organizations are expected to exhibit ethical and moral management and to carry out social responsibility as a good corporate citizen. Since South Korea emerged as a newly industrialized country during the 1980s, Korean corporations have become active in carrying out their social responsibility as a good corporate citizen to society. In spite of the short history of corporate social responsibility, Korean companies have actively participated in corporate philanthropy. Corporations' significant donations to various social causes, no-lay-off policies, corporate volunteerism and green marketing are evidences of their commitment to corporate citizenship. Corporate social responsibility is now an essential management practice whereby corporation can strengthen its sustainable value creation processes by enhancing the trust assets underlying the relationships between the business and the stakeholders. Much of the conceptual work in the area of corporate social responsibility(CSR) has originated from researches conducted in the management field. Carroll(1979) proposed that corporations have four types of social responsibilities: economic, legal, ethical and philanthropic responsibility. Most past research has investigated CSR and its impact on consumers' attitudes toward the corporations and corporate performances. Although there exists a large body of literature on how consumers perceive and respond to CSR, the majority of past studies were conducted in the United States. The stability and applicability of past findings need to be tested across different national/cultural settings, especially since corporate social responsibility is a reflection of implicit conformation with the expectations and criticism that society may have toward a corporation(Matten and Moon, 2004). In this study, we explored whether people in Korea perceive CSR of Korean corporations in the same four dimensions as done in the United States and what were the measurement items tapping each of these four dimensions. In order to investigate the dimensions of CSR and the measurement items for CSR perceived by Korean people, nine focus group interviews were conducted with several stakeholder groups(two with undergraduate students, two with graduate students, three with general consumers, and two with NGO groups). Scripts from the interviews revealed that the Korean stakeholders perceived four types of CSR which are the same as those proposed by Carroll(1979). However we found CSR issues unique to Korean corporations. For example for the economic responsibility, Korean people mentioned that the corporation needed to contribute to the economic development of the country by generating corporate profits. For the legal responsibility, Koreans included the "corporation need to follow the consumer protection law." For the ethical responsibility, they considered that the corporation needed to not promote false advertisement. In addition, Koreans thought that an ethical company should do transparent management. For the philanthropic responsibility, people in Korea thought that a corporation needed to return parts of its profits to the society for the betterment of society. The 28 items were developed based on the results of the nine focus group interviews, while considering the scale developed by Maignan and Ferrell(2001). Following the procedure proposed by Churchill(1979), we started by developing an item poll consisting of 28 items and purified the initial pool of items through exploratory, confirmatory factor analyses. 176 samples were sued for this analysis. Confirmatory factor analysis was performed on the 28 items in order to verify the underlying four factor structure. Study 1 provided new measurement items for tapping the Korean CSR dimensions, which can be useful for the future studies exploring the effects of CSR on Korean consumers' attitudes toward the corporations and corporate performances. And we found the CSR scale(17 items) has good reliability, discriminant validity and nomological validity. Economic Responsibility: "XYZ company continuously improves the quality of our products", "XYZ company has a procedure in place to respond to customer complaint", "XYZ company contributes to the economic development of our country by generating profits", "XYZ company is eager to hire people". Legal Responsibility: "XYZ company's products meet legal standards", "XYZ company seeks to comply with all laws regulating hiring and employee benefits", "XYZ company honors contractual obligations to its suppliers", "XYZ company's managers try to comply with the law related to the business operation". Ethical Responsibility: "XYZ company has a comprehensive code of conduct", "XYZ company does not promote a false or misleading advertisement", "XYZ company seems to conduct a transparent business", "XYZ company does a fair business with its suppliers or sub-contractors". Philanthropic Responsibility: "XYZ company encourages partnerships with local businesses and schools", "XYZ company supports sports and cultural activities", "XYZ company gives adequate contributions to charities considering its business size", "XYZ company encourages employees to support our community". Study 2 was condusted for comprehensive validity. 655 samples were used for this anlysis. Collected samples were tested by factor analysis and Crnbach's Alpha coefficiednts and were found to be satisfactory in terms of validity and reliability. Furthermore, fitness of the measurement model was tested by using conformatory factor analysis. χ2=880.73(df=160), GFI=0.891, AGFI=0.854, NFI=0.908, NNFI=0.913, RMR=0.059, RMESA=0.070. We hope that CSR scale could greatly facilitate research on Corporate social resposibility, it is by no means the final answer.

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