• Journal of Intelligence and Information Systems
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• v.17 no.3
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• pp.115-130
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• 2011

Many online stores bring features that can build trust in their customers. More so, the number of products or content services on online stores has been increasing rapidly. Hence, personalization on online stores is considered to be an important technology to companies and customers. Recommender systems that provide favorable products and customer product reviews to users are the most commonly used features in this purpose. There are many studies to that investigated the relationship between social presence as an antecedent of trust and provision of recommender systems or customer product reviews. Many online stores have made efforts to increase perceived social presence of their customers through customer reviews, recommender systems, and analyzing associations among products. Primarily because social presence can increase customer trust or reuse intention for online stores. However, there were few studies that investigated the interactions between recommendation type, product type and provision of customer product reviews on social presence. Therefore, one of the purposes of this study is to identify the effects of personalized recommender systems and compare the role of customer reviews with product types. This study performed an experiment to see these interactions. Experimental web pages were developed with $2{\times}2$ factorial setting based on how to provide social presence to users with customer reviews and two product types such as hedonic and utilitarian. The hedonic type was a ringtone chosen from Nate.com while the utilitarian was a TOEIC study aid book selected from Yes24.com. To conduct the experiment, web based experiments were conducted for the participants who have been shopping on the online stores. Participants were a total of 240 and 30% of the participants had the chance of getting the presents. We found out that social presence increased for hedonic products when personalized recommendations were given compared to non.personalized recommendations. Although providing customer reviews for two product types did not significantly increase social presence, provision of customer product reviews for hedonic (ringtone) increased perceived social presence. Otherwise, provision of customer product reviews could not increase social presence when the systems recommend utilitarian products (TOEIC study.aid books). Therefore, it appears that the effects of increasing perceived social presence with customer reviews have a difference for product types. In short, the role of customer reviews could be different based on which product types were considered by customers when they are making a decision related to purchasing on the online stores. Additionally, there were no differences for increasing perceived social presence when providing customer reviews. Our participants might have focused on how recommendations had been provided and what products were recommended because our developed systems were providing recommendations after participants rating their preferences. Thus, the effects of customer reviews could appear more clearly if our participants had actual purchase opportunity for the recommendations. Personalized recommender systems can increase social presence of customers more than nonpersonalized recommender systems by using user preference. Online stores could find out how they can increase perceived social presence and satisfaction of their customers when customers want to find the proper products with recommender systems and customer reviews. In addition, the role of customer reviews of the personalized recommendations can be different based on types of the recommended products. Even if this study conducted two product types such as hedonic and utilitarian, the results revealed that customer reviews for hedonic increased social presence of customers more than customer reviews for utilitarian. Thus, online stores need to consider the role of providing customer reviews with highly personalized information based on their product types when they develop the personalized recommender systems.

• Management & Information Systems Review
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• v.35 no.3
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• pp.57-79
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• 2016

It is required to derive various conclusions by identifying the type of power and the relationship between SCMs and presenting practical implications. Thus, we can identify the differential effects of each type of power on SCM performance. We can contribute to develop the practical implications at more sophisticated multi-dimension by comparing results of this study with various SCM theories. Through previous studies, the source of power is largely divided into binding power and non-binding power. Binding power is classified into behavior coercion, binding reward and relationship legitimacy. Non-binding power is classified into work expertise, information superiority and value compliance. Enterprises should fully understand and recognize partners within supply chains including understanding of the source of power, imbalance and results. Thus, we look into types of power and effects on trust and commitment, and identify a causal relationship leading to collaboration and SCM performance. Specific research results are as follows. First, the binding power did not give a significant effect to the trust. However, the binding power gave a positively(+) significant effect to the commitment. Second, non-binding power showed a significant effect on both trust and commitment. As a result of analysis on total effects, it was shown that non-binding power gave indirect effects to collaboration and SCM performance. Third, it was shown that both trust and commitment significantly affected collaboration. From the perspectives of social exchange theory and trading cost theory among inter-organizational relationship theory, it may lead to SCM performance of trust, commitment and collaboration. Moreover, it was found that association of each attribute of power led to the significant result. Fourth, it was shown that trust and collaboration significantly affected SCM performance. However, commitment did not directly affect SCM performance, but it indirectly significantly affected SCM performance through collaboration. Proper use of this power can firmly build partnerships between members of the supply chain and induce the improvement on supply chain performance and satisfaction of members.

• Management & Information Systems Review
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• v.36 no.4
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• pp.1-19
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• 2017

These days, the concept of creating shared value is drawn keen attentions to. This interest comes out of the expectation that Creating Shared Value(CSV) can offer an answer to some social issues by creating societal and economic values on the top of the achievements that existing Corporate Social Responsibility(CSR) has made. However, it is difficult to make a clear distinction between the achievements that the activities of CSR and CSV have made. In this regard, developing a methodology to make an actual proof analysis on the accomplishments of CSV and to verify customer's awareness of and attitude towards the CSV is necessarily required. A company needs to gain a competitive advantage in the marketplace as well as resolve a social issue by innovating value chain. The research has verified the cause and effect relationship between the CSV from the point of view of value chain and the purchase intention aroused by its economic, societal and cultural values through the company image and credibility with actual proof analysis and come up with following results. First, a societal and cultural value resulted in giving positive impact on a company's image, which implies that CSV activities can be the thin end of the wedge through which customers have a good image of the company involved in CSV. Second, a societal value makes a positive influence on the credibility of a company. In this regard, CSV should be recognized not just as a thing that generates a cost, but a way to win-win as well as future development. Third and last, the research results show that both company image and credibility influence on purchase intention. Considering that CSV generates a positive evaluation on a company that will ultimately cause continuous profit-making, the company's ultimate goal of activities, it should be approached from the perspective of making a mid-and-long term strategy.

• Journal of the Korean Geographical Society
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• v.28 no.3
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• pp.247-267
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• 1993

According to developing international economy since the World War II, the increase and competition of the national business is so empha-sized tht both the interest and the necessity about marine transportation playing the impor-thant role of international transportation are increased. Today, the container transportation, as called the innovation of marine transport has been prevailed since the 1970's. The purpose of this paper is to grasp the spatial structure of the hinterlands and forelands, its object is export container cargo at Pusan Export Port, as known for the transportation node of modern containerlization. In this study, for the purpose of grasping the relation between hinterlands and forelands of Korean export container cargo, first, I researched the transition of carloading about container cargo, the bistribution channel of cargo, the change of the items of container and the carlo-adings about transport route, secondly, I used the cluster analysis so as to group hinterlands according to the items of goods and forelands. The object of the analysis is container cargo of Choyang Line, Hanjin Shipping and Hyundai Merchant Marine of National Frag Carriers. The source materials used in this study are Trucking Data of Hanjin Co., Container Ren-tal Data of Samik Transport Co. and Transpor-ting Present Condition Tables of Hyundai Mer-chant Marine. 1. There are two kinds of the transport classi-fied by its form: FCL and LCL. In Pusan Con-tainer Export, a lot of textile goods, clothings and furniture, compound, electric goods, and so on are dealed with but the rate of occupation of the transport is getting lower while that of occupation of equipment, papers and agricultu-ral, mineral and livestock industry higher. 2. In 1990, the transports of container cargo in Korea consist of 7 services and round-the world lines. We can list North America lines, East-South Asian lines, Japan lines and Inter European lines, in order of the quantity of tran-sport form the largest to the smaller. We can have another list that Japan lines, North Ame-rica lines and East-South lines in order of the rate participation of national flag carriers, be-cacuse Korean foreign trade lay disproportionate emphasis on East-South Asian lines. Japan lines among them is the biggest import-export market. Since the rationlization policy of marine tran-sport in 1984, each of national flag carriers have its own lines. Hanjin Shipping predominates over North America lines, Choyang Line over New Zealand, Inter European and Austria lines and Hyundai Merchant Marine over Center-South America lines, in terms of the volume of transport. And small-to-medium sized shippers are prevailing in lines which are adjacent to Korea, Such as Japan lines and East-South Asian lines. 3. In relation to hinterlands and forelands of Choyang Line, the light industry goods, electric goods and machinary produced in Seoul and Pusan are exported to the major ports in Europe and Japan, the same produces in Suwon, Ulsan, Kumi are exported to European Ports, and those in Incheon and Kwangju Austrian and Japanese ports, and those in the rest regions to the major port in Japan. 4. In relation to hinterlands and forelands of Hanjin Shipping, the light industry goods pro-ducing in Seoul and Pusan, the electric goods and machinary in Incheon and Pyeongteck, are exported to New York and Los Angeles. Electric goods and machinary Masan, Anyang, Cheona, Cheongju and Incheon, Electric goods machinary and light industry goods in Kwangju and non mental goods in Pohang, are exported New York, Los Angeles and Oakland. 5. In relation to hinterlands and forelands of Hyundai Merchant Marine, the region of Seoul, Pusan and Incheon closely related with the main ports in U.S.A. The rest regions with Montreal. The hinterlands of export container cargo can be classified by its export items into three kinds: the large city, industrial city and the rest city. Choyang Line's forelands are European lines, Japan lines and Austria lines, and Hanjin Shipping's forelands are North America lines, and Hyundai Merchant Marine's forelands are North America lines and Japan line. 3 National flag carriers' major forelands are determined by the size of port and the shipper's convenient use of the port terminal.

• Management & Information Systems Review
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• v.37 no.2
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• pp.187-207
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• 2018

This study examines the negative relationship between accounting conservatism and excess executive compensation and examines whether their relationship increases as managerial incentive compensation intensity increases. For this purpose, a total of 2,755 company-years were selected for the analysis of the companies listed on the Korea Stock Exchange from December 2012 to 2016 as the final sample. The results of this study are as follows. First, there is a statistically significant negative relationship between accounting conservatism and manager overpayment. This implies that managers' incentives to distort future cash flow estimates by over booking assets or accounting profits in order to maximize their compensation when manager compensation is linked to firm performance. In this sense, accounting conservatism can reduce opportunistic behavior by restricting managerial accounting choices, which can be interpreted as a reduction in overpayment to managers. Second, we found that the relationship between accounting conservatism and excess executive compensation increases with the incentive compensation for accounting performance. The higher the managerial incentive compensation intensity of accounting performance is, the more likely it is that the manager has the incentive to make earnings adjustments. Therefore, the high level of incentive compensation for accounting performance means that the ex post settling up problem due to over-compensation can become serious. In this case, the higher the managerial incentive compensation intensity for accounting performance, the greater the role and utility of conservatism in manager compensation contracts. This study is based on the fact that it presents empirical evidence on the usefulness of accounting conservatism in managerial compensation contracts theoretically presented by Watts (2003) and the additional basis that conservatism can be used as a useful tool for investment decision.

• Journal of Navigation and Port Research
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• v.39 no.1
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• pp.45-53
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• 2015

These days Container Terminals are focusing on increasing the quantity of containers and shipping lines choose Terminals by referring to the key elements of a terminal to perform the overall operation the fastest such as the location of the terminal, discharging ability, keeping environment, and other elements related to shipping in general. Container terminal is able to offer On-Dock service has become an important factor for shipping lines to choose that terminal. In this paper, we propose an algorithm for On-Dock system work algorithm, the algorithm Empty container exports, Full Container algorithm and The aim of our study focus on both container's gate out time and search for the effective terminal operation which is using the general On-Dock system through several algorithm like container batch priority, gate in and out job priority and empty container yard equipment allocation rule based on the automatic allocation method and manual allocation scheme for container. Gathering these information, it gives the priority and yard location of gate-out containers to control. That is, by selecting an optimum algorithm container, container terminals Empty reduces the container taken out time, it is possible to minimize unnecessary re-handling of the yard container can be enhanced with respect to the efficiency of the equipment. Operations and operating results of the Non On-Dock and On-Dock system is operated by the out work operations (scenarios) forms that are operating in the real Gwangyang Container Terminal derived results. Gwangyang Container terminal and apply the On-Dock system, Non On-Dock can be taken out this time, about 5 minutes more quickly when applying the system. when managing export orders for berths where On-Dock service is needed, ball containers are allocated and for import cargoes, D/O is managed and after carryout, return management, container damage, cleaning, fixing and controlling services are supported hence the berth service can be strengthened and container terminal business can grow.

• Korean Journal of Environment and Ecology
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• v.32 no.2
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• pp.165-175
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• 2018

The purpose of this study is to provide the basic data such as distribution status, growth characteristics, and the structural characteristics of forest stands for the systematic conservation and management of relict forest trees (stem girth of 300cm or larger) established naturally in Gangwon Province, Korea. The survey showed that 434 individuals of 19 species (conifers: 228 individuals of 4 species, broad-leaved trees: 206 individuals of 15 species) were distributed in Gangwon Province, and Taxus cuspidata was the most abundant among them with 203 individuals or about 46.7 % of the total. The stem girth was average of 404cm (conifers: 373cm, broad-leaves: 421cm), and Tilia amurensis with multi-stemmed growing on Sorak mountain range had the largest stem girth at 1,113cm. The average height and the crown width of relict forest trees were 15.4m and 10.0m, respectively. Although the environments of relict forest trees showed a slight difference by species, the relative appearance frequencies of most trees were high in the environments where the altitude was higher than 1,000 m, slope degree was greater than $25^{\circ}$, the slope faced north, and microtopography was at the upper of slopes. Regarding the stand characteristics of relict forest trees per unit area ($/100m^2$), the average total coverage was 294% (max. 475%), the total average number of species was 36 species (max. 60 species), the average species diversity index (H') was 2.560 (max. 3.593), the average canopy closure was 84.8% (max. 94.6%), and the average basal area (/ha) was $52.7m^2$ (max. $116.4m^2$, relict trees $30.0m^2$, and other trees $22.7m^2$). The analysis of the dynamics of the forest stands where relict forest trees were growing showed four types of the maintenance mechanisms of relict forest trees depending on the supply pattern of succeeding trees: "Low-density but persistent type (Quercus mongolica, Abies holophylla, Tilia amurensis, and Pyrus ussuriensis)," "Long ago stopped type (Pinus densiflora)," "Recently stopped type (Abies nephrolepis, Quercus variabilis, and Betula schmidtii)," and "Periodically repeated types of supply and stop (Salix caprea and Quercus serrata).".

• Management & Information Systems Review
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• v.38 no.4
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• pp.61-78
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• 2019

When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.

• Management & Information Systems Review
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• v.36 no.3
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• pp.151-165
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• 2017

This study investigates the effect of revenue recognition by percentage of completion method on financial analysts' earnings forecasting information in order industry. Specifically, we examines how the analysts' earnings forecast errors and biases differ according to whether or not to report the unbilled revenue account balance and the level of unbilled revenue account balance. The sample consists of 453 firm-years listed in Korea Stock Exchange during the period from 2010 to 2014 since the information on unbilled revenue accounts can be obtained after the adoption of K-IFRS. The results are as follows. First, we find that the firms with unbilled revenue account balances have lower analysts' earnings forecast accuracy than the firms who do not report unbilled revue account balances. In addition, we find that the accuracy of analysts' earnings forecasts decreases as the amount of unbilled revenue increases. Unbilled revenue account balances occur when the revenue recognition of the contractor is faster than the client. There is a possibility that managerial discretionary judgment and estimation may intervene when the contractor calculates the progress rate. The difference between the actual progress of the construction and the progress recognized by the company lowers the predictive value of financial statements. Our results suggest that the analysts' earnings forecasts may be more difficult for the firms that report unbilled revenue balances as applying the revenue recognition method based on the progress criteria. Second, we find that the firms reporting unbilled revenue account balances tend to have higher the optimistic biases in analysts' earnings forecast than the firms who do not report unbilled revenue account balances. And we find that the analysts' earnings forecast biases are increases as the amount of unbilled revenue increases. This study suggests an effort to reduce the arbitrary adjustment and estimation in the measurement of the progress as well as the introduction of the progress measurement method which can reflect the actual progress. Investors are encouraged to invest and analyze the characteristics of the order-based industry accounting standards. In addition, the results of this study empower the accounting transparency enhancement plan for order industry proposed by the policy authorities.

• Journal of the Korean association of regional geographers
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• v.7 no.3
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• pp.91-106
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• 2001

Local government takes an active role in the (re)making of local socio-economic space. To support such an argument, the three different actions by the local government of Taegu, urban planning and local industrial districts, the establishment of special educational institutions, and textile festival are analyzed. The division of the city's space into residential, commercial, and industrial area by local government constrained the location of local manufacturing industries. It also forced textile industry to move to the outskirts of Taegu. As the education level in South Korea rose after the late 1970s, the local government of Taegu as well as local industrial capitalists had to do something to acquire a stable supply of labor to local manufacturing industries, particularly textile one. After the late 1970s, the special classes for the education of local workers, especially textile ones were established within vocational high school and company-operated high schools were also built in Taegu. Finally, local government started a program of textile festival in 1985. Through textile festival, local government as well as local textile business people tried to reproduce textile industry as the main economic activity of Taegu.