• Title/Summary/Keyword: Business contribution

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A Social Recognition on Accounting Responsibility (회계책임(會計責任)에 관한 사회적(社會的) 인식(認識))

  • Pyeon, Kye-Shim
    • Korean Business Review
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    • v.4
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    • pp.339-354
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    • 1991
  • Araditionally, a business enterprise was a unit of individual economy which looked after it's own interesting. This business philosophy gave not only much wealth and advantages to the society but also caused many social problems, such as pollution, inferior goods, false advertisements, unreasonable packing and so on. Because of this criticism, it is necessary for us to fulfill the social responsibility of business and to make an accounts report about it. A business should examine itself that, for the long run, the philosophy, looking after its own interesting by means of unreasonable economical actions, is unfavorable to the business and be aware of the social responsibility of business. It is important that the business accounting should identifying, measuring and communicating on the former business actibities, but in order to help the persons interested in the business in the with their interests control and their appraising the degree of social contribution, its object should be the embodiment of social justice by giving the economic intelligences. We con get at the root of formation of corporate social accounting on this point, that it to say, we can lay it down that business activities deal with the affairs which are measured, reported, and appraised from the social view points. Givena definition of this corporate social accounting according to the general standard of business accounting. I think the persons interested in business can get useful accounting informations to make a reasonable decision from the social view points. Set forth the responsibility of accounting based on this, it is very meaningful to study in the social recognition.

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Classification and Analysis for the Business Models of Reverse Overseas Direct Purchasing (해외 역직구 비즈니스 모델 유형분류 및 분석)

  • Lim, Gyoo Gun;Hong, Seung Cho
    • Journal of Information Technology Applications and Management
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    • v.24 no.1
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    • pp.93-110
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    • 2017
  • This study aims at classifying and analyzing the business models of reverse overseas direct purchasing through online shopping-malls. After analyzing the current status of the reverse overseas direct purchasing online markets, this study identifies relevant critical business factors and synthesizes prior studies to construct and analyse the business models. This study proposes that the business models can be classified into five types according to the operation modes and three types according to the delivery methods. So theoretically 15 business models can be identified. For each business model this study analyzes the characteristics and the pros & cons. It also suggests deployment strategies for companies by considering cost reduction, brand establishment, customer management, customer aquisition, and easiness from the business perspective. From the customers perspective, cost reduction, reliability, royalty, ease to purchase, and accessibility can be considered according to the types of operation mode. The main contribution of this study is to provide the basic classifications and structures of reverse overseas direct purchasing business models systematically. As the result, our study evaluates the business models that which one is better than others in a situation in terms of company and customer. Lastly, we talk about limits and future prospects of the study.

National Food Distribution and Business Performance of Large State Plantations in Indonesia

  • Moehamad Irwan MAULANA;Sucherly SUCHERLY;Kurniawan SAEFULLAH;Martha Fani CAHYANDITO
    • Journal of Distribution Science
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    • v.22 no.3
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    • pp.59-70
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    • 2024
  • Purpose: This study aimed to develop a strategic business conceptual model for large state plantations in West Java Province and Banten Province, Indonesia. The model was built through causal relationships and interrelationships between marketing strategies and business strategies that affect business performance on large state plantations. The plantation sector provides the largest contribution to gross domestic product and is an important part of national food distribution efforts. Research design, data, and methodology: This study used a literature review adapted from Pret and Logan (2019), which followed the guidelines of Tranfield et al. (2003), derived from the Scopus website with Q1/Q2 quartiles and inclusion/exclusion criteria published from 2012 to 2021. Results: Based on a systematic literature review approach, we constructed the strategic business conceptual model for large state plantations based on a combination of four causal and interrelationship variables that affect business performance, namely, industry attractiveness, unique capabilities, innovation management, and collaboration strategy. Conclusions: This research explains the relationship between industry attractiveness variables and unique capability as independent variables that can affect business performance through collaboration strategy and innovation management as intervening variables in the plantation sector, especially large state plantations, which have not been found in previous studies.

A Study on Controlling the External Effect in Student Evaluation of Teaching

  • Lee S. W.;Lee K. H.
    • Communications for Statistical Applications and Methods
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    • v.12 no.3
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    • pp.589-601
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    • 2005
  • Student evaluation of university teaching is a common tool for measuring the educational contribution of a professor and improving the quality of classes. There, however, exist external factors in the beyond of control of a instructor, which affect the result of Student's rating to prevent practical use of evaluation for administrative purpose. This paper investigates the factors that spoil the validity and the reliability of student evaluation and proposes a method to control the effect by the statistical analysis of evaluation data of Jeonju University for two years.

A Study on Effective Menu Management Using David V Pavesic's Method (파베직 분석 방법을 이용한 효율적 메뉴관리에 관한 연구)

  • 고범석
    • Journal of Applied Tourism Food and Beverage Management and Research
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    • v.16 no.2
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    • pp.17-31
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    • 2005
  • Recently, hotel industry has realized the importance of food and beverage sales for the profit maximization, and the focuses on restaurant management has been growing. Accordingly, menu management in the F/B department is one of the most key factors determining the success or failure of business. Therefore, in this study, entree menu items of french restaurant in the deluxe hotel was analysed with presently theorized model of menu analysis, classified into four menu items. Also it was analyzed how those classified menu items influence on sales, number of sold, food cost percentage, contribution margin And, proper ways was presented to make restaurant managers and menu planner in order to increase food operation sales through proper modifications and methods on various menu analysis matrix. In Pavesic's menu analysis method, all of menu items have impact on the sales, number of sold, contribution margin and Primes, Sleepers do so on the food cost. The finding of this study was that Pavesic's menu analysis is superior to menu analysis in terms of the sales, number of sold, food cost percentage, contribution margin. Therefore, Pavesic's menu analysis is useful and efficient method in order to conduct menu engineering.

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Empirical Analysis for Korean Manufacturing Firm's IT Investment Effect to Economic Performance (한국 제조산업의 IT투자 대비 경제적 효과 실증분석)

  • Ko Joong-Gul;Han Hyun-Soo
    • Journal of the Korean Operations Research and Management Science Society
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    • v.30 no.4
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    • pp.15-25
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    • 2005
  • As implied by the terms of IT productivity Paradox, measuring the Information technology contribution to economic performance has been one of the challenging issues to both policy makers and business professionals. As such, diverse attempts with sophisticate analyses have been reported in the literature to analyze the effect of IT contributions. In this paper, we follow Growth Accounting Method to measure the IT contribution effect to manufacturing firm's economic performance in Korea. Various regression methods and statistical analyses are applied with fourteen years of industry Panel data. Using the Cobb-Douglas function, time lag analysis is made to understand IT effect to economic growth. Instead of capturing data from individual firm, industry level data from the National Statistics Bureau is used for IT capital, non-IT capital, and so on. Statistical analysis following the panel unit test and Panel co-integration test was performed to reveal the exact effect of IT contribution to economic performance. Empirical testing results for non-stationary nature of IT investment effect are reported as well as IT contribution to manufacturing industry's economic performance.

A Study of the Core Characteristics and Contribution of Consumer Experiential Marketing (소비자 체험마케팅의 핵심적 특성들과 기여에 대한 고찰)

  • Kim, Woo-Sung;Huh, Eun-Jeong
    • Korean Journal of Human Ecology
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    • v.16 no.1
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    • pp.89-101
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    • 2007
  • This study deals with classification of various approaches regarding consumer experience, core characteristics, and contribution of experiential marketing. This study classifies seven approaches regarding consumer experience into 4 broad views (1)experience as experiential brand concept, 2)experience as a behavior, 3)experience as a behavior focusing on an affect, 4)experience as a holistic experience. Each of these 4 views of experience as well as the seven approaches is further explained in details. Five core characteristics of experiential marketing are suggested: l)forming a deep relationship between a customer and a brand, 2)being related to personal final values, 3)holistic experience with a brand, 4)fun, pleasure, and immersion, and 5)keeping customers through customer satisfaction and giving impression to a customer. Five propositions based on these core characteristics are suggested. The contribution of experiential marketing is suggested.

A Study on Effective Menu Management Using David V Pavesic's Method (파베직 분석 방법을 이용한 효율적 메뉴관리에 관한 연구)

  • Go, Beom-Seok
    • Proceedings of the Korea Hospitality Industry Research Society Conference
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    • 2005.11a
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    • pp.80-91
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    • 2005
  • Recently, hotel industry has realized the importance of food and beverage sales for the profit maximization, and the focuses on restaurant management has been growing. Accordingly, menu management in the F/B department is one of the most key factors determining the success or failure of business. Therefore, in this study, entree menu items of french restaurant in the deluxe hotel was analysed with presently theorized model of menu analysis, classified into four menu items. Also it was analyzed how those classified menu items influence on sales, number of sold, food cost percentage, contribution margin And, proper ways was presented to make restaurant managers and menu planner in order to increase food operation sales through proper modifications and methods on various menu analysis matrix. In Pavesic's menu analysis method, all of menu items have impact on the sales, number of sold, contribution margin and Primes, Sleepers do so on the food cost. The finding of this study was that Pavesic's menu analysis is superior to menu analysis in terms of the sales, number of sold, food cost percentage, contribution margin. Therefore, Pavesic's menu analysis is useful and efficient method in order to conduct menu engineering.

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Do Long Term Savings Motives Foster Household Participation and Contribution to Savings Mechanisms in Rural Vietnam?

  • HA, Van Dung
    • The Journal of Asian Finance, Economics and Business
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    • v.6 no.2
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    • pp.75-82
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    • 2019
  • The paper aims to investigate the impacts of long-term savings motives on fostering household participation and contribution to savings mechanisms in rural Vietnam. The paper is organized in five parts: introduction, data description, methodology, empirical results, and conclusion. The quantitative methodology is employed and three simultaneous estimation methods, including instrumental variable model, two-step model, and Heckman model are used to test these impacts as well as the robustness of results. In each model, the paper examines the impacts of independent factors on both household participation and household contribution to savings mechanisms. Two sets of independent variables: long-term savings motives (profit-making investment, accumulation for big expenditure, providing for old age, and cost of educations) and control variables (dependency rate, number of people in household, and household wealth) are in each model. A set of dataset of 2,314 households for analysis is obtained from household survey in rural Vietnam. Robust statistical findings indicate that profit-making investment emerged to be the strongest motive fostering household participation to savings mechanisms while other long-term savings motives have little or no impact on fostering household participation to savings mechanisms. In addition, education investment encourages household contribution to savings mechanisms in rural Vietnam.

Development of CITIS Reference Model System on Internet (인터넷 기반 CITIS 참조모델시스템 개발)

  • 주경준;조장혁;박상봉
    • The Journal of Society for e-Business Studies
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    • v.4 no.3
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    • pp.139-158
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    • 1999
  • In this paper we present the development of CITIS(Contractor Integrated Technical Information Service) reference model system which can be utilized for electronic commerce among enterprises. For the physical analysis target model, we selected switching system businesses of Korea Telecom. From analysis of life-cycle business process and data, we derived CITIS reference model containing CITIS To-Be model and CITIS scenario. Derived CITIS reference model is generalized so that it can be used not only for switching system businesses but other business areas regarding CITIS implementation. On the base of the derived CITIS reference model, We also developed CITIS information management system and CITIS-support workflow system as CITIS reference model system. Developed CITIS reference model system supports information and business process sharing among enterprises on internet and it does make a contribution to expansion of CITIS which is moving from conceptual research towards real implementation phase.

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