• Title/Summary/Keyword: Business administration major

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A Study on EC and Taxtion Problems (전자상거래와 과세문제)

  • Jo, Seok-Hong;Bang, Jun-Suk
    • Journal of Digital Convergence
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    • v.2 no.2
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    • pp.45-62
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    • 2004
  • E-commerce is now a familiar form of commercial transaction, especially in the transactions between businesses. This online transaction poses a good deal of problems to the traditional tax system and administration. Realignment of tax system and tax administration in the e-commerce is one of the major topics on the International problem. In the area of consumption tax, they reaffirmed the destination principle. They agreed to decide the recipient's business presence and usual residence as the place of consumption. In the area of consumption tax, they reaffirmed the destination principle. They agreed to decide the recipient's business presence and usual residence as the place of consumption. Currently, the Korean VAT law does not have a basis for taxation on international transactions that are considered to be services. Considering the tax revenue loss and the inequality between domestic suppliers and foreign suppliers when international transactions are not taxed, the Korean Tax Authority needs to amend the current law.

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A Study for Curriculum Design of Entrepreneurship Education in University (창업교육의 대학교과과정 설계 방향에 관한 연구)

  • Mok, Young-Du;Choi, Myeong-Gil;Chun, Min-Jun
    • Proceedings of the KAIS Fall Conference
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    • 2009.05a
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    • pp.178-181
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    • 2009
  • 본 연구의 목적은 창업교육을 하나의 사회 시스템으로 인식하고 고등학교 창업교육부터 대학 및 대학원의 창업교육, 예비 창업자들에 대한 일반 창업교육까지를 연계한 체계적인 창업교육의 설계방향을 제시하는 것이다. 특히도 창업의 저변확대를 위해 가장 핵심적 영역인 대학 학부의 창업교과과정의 바람직한 설계방향을 제시하고자 한다. 이에 창업교육에 대한 학자들의 관점, 국내대학 창업교육의 현황, 국내외 대학원의 창업교육 현황 등의 검토내용을 기반으로 대학 학부의 창업교과과정을 공통기초과정과 전공선택과정으로 나누어 설계하는 방안을 제시했다. 아울러 전공선택과정은 전공영역(major area)과 집중영역(concentration area)으로 나누어 설계할 것을 제언한다.

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Data Integration for DW Construction

  • Yongmoo Suh;Jung, Chul-Yong
    • The Journal of Information Technology and Database
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    • v.4 no.2
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    • pp.79-95
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    • 1998
  • Useful data being distributed over several systems, we have a problem in accessing and utilizing them. Recognizing this problem, researchers have proposed two concepts as solutions to the problem, multidatabase and data warehouse. The one provides a virtual view over the distributed data, and the latter is a materialized view of it. Recently, more attention has been paid to the latter, which is a single of distributed database, collected along a time dimension. So, the major issues in building a data warehouse are 1) how to define a global schema for the data warehouse, 2) how to capture changes from local databases, and 3) how to represent time-varying values of data item. This paper presents an integrated approach to these issues, borrowing the research results from such areas as multidatabase, active databases and temporal databases.

A Study on the Choice of Landing Port for Large Trawler (대형기저 양륙지 선정에 대한 연구)

  • 어윤양
    • The Journal of Fisheries Business Administration
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    • v.18 no.2
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    • pp.53-67
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    • 1987
  • In the fish industry, the perishabiliy of raw material, saeasonality of catch and diatance between production and consumption combine to cause physical distribution to be a difficult decision problem. In fishery physical distribution, the choice of appropriate landing port is a major problem. This paper deals with transshipment model to determine landing port as intermediate transfer point and the market to which fish should be sent. Transshipment model is useful to determine intermediate transfer point and can be reformulated as LP model. So this study developes transshipment model for korea large trawler ana analized the model output. It can be expended to a realistic problem in order to provide information to port planner and decision maker on the trade-offs between the cost and efficiency of fishery transportation.

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Comparative Analysis of Market Demand and Individual Demand for Major Fish Species in Korea (한국 주요 어종의 시장수요와 개인수요의 비교분석)

  • Park, Hoan-Jae
    • The Journal of Fisheries Business Administration
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    • v.43 no.1
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    • pp.35-48
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    • 2012
  • Inverse demand models are well established as market demands in theory and practice of the existing literature. However, the derivation and its interpretation of individual demands from the market demands are not well known in the literature. This paper analyzes the fish market in Korea by the inverse demand model and shows how we deduce the consumer's responses from the market responses when the markets determine the prices by the quantities demanded. It illustrates empirically how this can be done applying to the korean fish market data. The empirical results show that all fishes are price inflexible and mackerels and hairtails are scale flexible in the market demand while mackerels, hairtails, and croakers are price elastic and mackerels and hairtails are income inelastic in the individual demand. The methodology and empirics used in the paper will make a contribution to the existing literature especially for the purpose of recovering consumer's demand from the market demand, thus implementing the policies to administer the fish markets.

Implementing a Company Assessment Support System on Job Seekers' Preferences : Using Fuzzy-Analytic Hierarchy Process and Career Maturity (구직자 선호요인 기반 기업평가 지원시스템 구현 : 퍼지 AHP와 진로성숙도 활용)

  • Ryou, Okhyun;Lee, Choongseok
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.38 no.2
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    • pp.63-71
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    • 2015
  • This study is about implementing an job matching web service system based on the Job seeker's company assessment model proposed by the researchers. Basically, the Job seekers' company assessment model is based on the concept that each job seeker can evaluate the recruitment company candidates using job seekers's own major consideration factors. Using the implemented information system, each job seeker's main considerations in job searching process are evaluated and stored and compared to those of other job seekers' or groups' characterized by sex, job experience residential area and etc. by finding out and listing up the companies in the order of the preference of job seeker own or belonging groups, job seekers can be helped to find suitable companies which fit well to themselves.

Influencing Factors on the 10S Usage Intention of the Small- and Midium-sized Firms′ Top Management (중소기업 최고경영층의 조직간 정보시스템 이용 의도에 영향을 미치는 요인에 관한 연구)

  • Ryu, Il;Shin, Jeong-Shin
    • Proceedings of the Korea Society for Industrial Systems Conference
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    • 2003.11a
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    • pp.251-275
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    • 2003
  • Given the importance of adoption of the IOS (Interorganizational System) and the “much-slower-than-anticipated” growth of IOS adoption, especially in small- and midium firms, this study aimed to identify the key determinants of small- and midium-sized firms' ISO usage. Based on prior research on IT/EDI adoption in various organizations, the model that incorporates 9 factors that are hypothesized to have influence on the ISO usage decision was developed and empirically tested against data collected from 114 small- and midium-seized firms' top management. The results show that perceived financial costs are found to be major impediments to usage intention, and perceptions of relative advantage, compatibility, risk are also important determinants of ISO usage intention in small- and midium-sized firms. Implications of these findings are duscussed for researchers and practitioners.

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A Cross Cultural Study Regarding Motivations for Visiting Ethnic Restaurants

  • Jang, Seo-Yeon;Chernbumroong, Sainatee;Kim, Yeong-Gug
    • Asia-Pacific Journal of Business
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    • v.10 no.1
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    • pp.13-23
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    • 2019
  • Asian food and the Asian restaurant market have grown rapidly in the international market. It has become one of the major trends in the restaurant industry in the world. However, there has been little attempt to develop a scale for measuring customer's motivation to experience Asian restaurants, and cross-cultural approaches are very rare. From this point of view, this study examined an instrument to measure motivation to visit Asian restaurants developed by Jang and Kim (2015), which was originally developed based on UK customers, by applying the population from another cultural background, Thailand. A total of 308 valid responses were obtained in Thailand. CFA was performed with a Thai sample to test internal and external consistency of the scale with another population, and a comparison was made between UK and Thai customers.

Consumption behavior in similar areas in Seoul Comparative analysis and diagnosis of deficient industries (서울시 유사지역 내 소비행태 비교분석 및 미비 업종 진단)

  • Daun Choi;Hyunji Shim ;Suhwan Jo;Jung Yum;Taewon Kim;Minjoo Cho;Jin Kim
    • Proceedings of the Korea Information Processing Society Conference
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    • 2023.11a
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    • pp.394-395
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    • 2023
  • 본 연구는 최근 서울시의 모든 지역이 과밀억제권역에 해당되는 문제를 해결하는 방법을 분석하였다. 서울시 행정동별 소득수준, 사업체 통계, 거주인구 데이터, 매출액, 대중교통 승차 승객 수 등의 변수를 활용하여 2번의 클러스터링을 거쳐 진행하였다. 2번에 걸쳐 클러스터링 된 군집별 특징을 바탕으로 서울시 내 미비 업종 진단을 제안한다.

Exploring Simultaneous Presentation in Online Restaurant Reviews: An Analysis of Textual and Visual Content

  • Lin Li;Gang Ren;Taeho Hong;Sung-Byung Yang
    • Asia pacific journal of information systems
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    • v.29 no.2
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    • pp.181-202
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    • 2019
  • The purpose of this study is to explore the effect of different types of simultaneous presentation (i.e., reviewer information, textual and visual content, and similarity between textual-visual contents) on review usefulness and review enjoyment in online restaurant reviews (ORRs), as they are interrelated yet have rarely been examined together in previous research. By using Latent Dirichlet Allocation (LDA) topic modeling and state-of-the-art machine learning (ML) methodologies, we found that review readability in textual content and salient objects in images in visual content have a significant impact on both review usefulness and review enjoyment. Moreover, similarity between textual-visual contents was found to be a major factor in determining review usefulness but not review enjoyment. As for reviewer information, reputation, expertise, and location of residence, these were found to be significantly related to review enjoyment. This study contributes to the body of knowledge on ORRs and provides valuable implications for general users and managers in the hospitality and tourism industries.