• 한국의류학회지
• /
• 제32권9호
• /
• pp.1438-1449
• /
• 2008

The current research investigates customers' voluntary participation, using a sample of 446 consumers who visit fashion retail stores. The main focus of this study is to test a social exchange CVP model, including three antecedents of customers' perceived justice through mediators of service satisfaction and brand commitment. In support of the proposed model, I identify fully mediated relationships from interactional justice to the three CVP via service satisfaction and brand commitment and partially mediated relationship from distributive justice to the three CVP through brand commitment. No mediated relationship found for procedural justice neither through service satisfaction nor brand commitment to the CVP behaviors. The results generally support that the significantly indirect effects of perceived justice to the three CVP and satisfaction and commitment are the important mediators in between. The concept of justice can be interpreted in light of the normative value of social exchange relationship.

• 한국간담췌외과학회지
• /
• 제28권2호
• /
• pp.115-124
• /
• 2024

To compare the outcomes of low central venous pressure (CVP) to standard CVP during laparoscopic liver resection. The study design was a systematic review following the PRISMA statement standards. The available literature was searched to identify all studies comparing low CVP with standard CVP in patients undergoing laparoscopic liver resection. The outcomes included intraoperative blood loss (primary outcome), need for blood transfusion, mean arterial pressure, operative time, Pringle time, and total complications. Random-effects modelling was applied for analyses. Type I and type II errors were assessed by trial sequential analysis (TSA). A total of 8 studies including 682 patients were included (low CVP group, 342; standard CVP group, 340). Low CVP reduced intraoperative blood loss during laparoscopic liver resection (mean difference [MD], -193.49 mL; 95% confidence interval [CI], -339.86 to -47.12; p = 0.01). However, low CVP did not have any effect on blood transfusion requirement (odds ratio [OR], 0.54; 95% CI, 0.28-1.03; p = 0.06), mean arterial pressure (MD, -1.55 mm Hg; 95% CI, -3.85-0.75; p = 0.19), Pringle time (MD, -0.99 minutes; 95% CI, -5.82-3.84; p = 0.69), operative time (MD, -16.38 minutes; 95% CI, -36.68-3.39; p = 0.11), or total complications (OR, 1.92; 95% CI, 0.97-3.80; p = 0.06). TSA suggested that the meta-analysis for the primary outcome was not subject to type I or II errors. Low CVP may reduce intraoperative blood loss during laparoscopic liver resection (moderate certainty); however, this may not translate into shorter operative time, shorter Pringle time, or less need for blood transfusion. Randomized controlled trials with larger sample sizes will provide more robust evidence.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권6호
• /
• pp.305-316
• /
• 2020

This paper aims to examine the application of cost-volume-profit (CVP) analysis by public universities in Vietnam. In the context where Vietnam is gradually transferring financial autonomy to public universities, the conduct of a CVP analysis in relation to these public universities is particularly urgent. Research samples were collected in 2018 and 2019 by surveying Vietnamese public universities. After collection, the data is synthesized by excel file, conformity check, data cleansing and data analysis on SPSS software by tools such as Frequency statistics, price statistics, and means. The results show that: (1) universities used the CVP analysis in decision-making, (2) information related to the CVP analysis used for decision-making by administrators remained simplistic and lacked cost-control details, and (3) the application of the CVP analysis by university administrators for decision-making was neither comprehensive nor coordinated. The findings also show that, given the current conditions in Vietnam, increasing the governance in public universities is essential, as is contributing to reducing costs, increasing universities'income, providing the best service to students, and improving the quality of training. The study calls for the flexible application of the CVP analysis, which will provide information to help managers at Vietnamese public universities make the best decisions.

• 벤처혁신연구
• /
• 제7권3호
• /
• pp.45-63
• /
• 2024

시장에서 기업의 성공은 고객에게 전달하는 가치와 연결되어 있다. 그러나 그 가치가 항상 일정한 것은 아니며 환경이 변함에 따라, 고객경험과 요구사항도 변하고 마침내 그들이 추구하는 가치도 변하기에 적시적절하며 명쾌하고 효과적인 가치제안은 관련 효익(benefits)과 더불어 기업의 기능적, 심리적, 경제적 기초가 된다. 따라서 Product-Market Fit, 경쟁력 있는 차별점 구축, 일관된 메시지 전달의 차원에서 고객가치제안은 매우 중요하다. 그럼에도 실제로 일반 기업에서 Customer Value Proposition(CVP) 관련 가장 많이 알려져 왔고 널리 활용되는 모델은 Osterwalder와 Pigneur의 Value Proposition Canvas(VPC)뿐이며 그 외에는 학자나 전문가 들이 사용하는 모델들이 몇 개 더 있을 뿐이다. 이에 본 논문에서는 전 세계적으로 고객가치제안 관련 기업 실무자들이 많이 사용하는 VPC 모델과 전문가들에게 잘 알려진 2개의 주요 CVP 모델을 선정, 이들을 상세 분석해서 도출된 고객가치제안의 필수요소 및 특장점을 오늘날 혁신을 위해 많이 사용되는 린스타트업 방법론과 결합하여 스타트업이 손쉽게 활용할 수 있는 통합 CVP Model을 설계하였다. 이번 연구에서 제안하는 Framework은 Integrative-Lean CVP process의 기본 틀 위에 기존 CVP 3개 모델의 장단점과 특징 및 공통점을 모두 반영한 고객가치제안 종합모델로 기업 전체나 특정 제품/서비스의 모든 상황을 종합적으로 고려하여 기업의 사업방향이나 전략적 특성 등에 따라 탄력적으로 적용할 수 있고 고객의 Wants & Needs와 Strategic Focus 그리고 Growth Horizons의 내용이 종합적, 분석적으로 포함되어져 적용 이후에도 체계적으로 관리할 수 있다는 특징이 있다. 스타트업뿐만 아니라 중견기업, 대기업 및 일반 기관에서도 손쉽게 사용할 수 있도록 설계되어 자금과 마케팅역량이 부족한 스타트업들이 적시적절한 Product-Market Fit의 구현을 위한 가치제안 방법론을 적용, 기대 이상의 성장을 하여 새로운 스타트업 생태계가 만들어지길 기대한다.

• 한국유통학회지:유통연구
• /
• 제3권1호
• /
• pp.55-69
• /
• 1998

One of the urgently-needed retail strategies is to lower the labor expenses of the store. For this purpose, more stores are developing new, fancy techniques to make consumers work for the stores without paying them. Examples include self-service system, consumer suggestion system and others. These are called customer voluntary performance. Intiated by Bettencourt(1997), customer voluntary performance(CVT) becomes an important concept in modern retailing. This paper applies three dimensions of CVP (loyalty, cooperation, participation) to the setting of Consumer Complaint Intentions(CCI). Similar to CVP, CCI has three dimensions in itself (voice, private, third party). The major focus of this empirical research is on finding the possible relationships between three dimensions of CVP and three dimensions of CCI. The results show that participation is positively related to the levels of consumer complaint intentions, whereas loyalty is negatively related to the levels of them. This implies that the weak tactic of CVP(loyalty) may reduce the levels of complaint, but strong one(participation) may not be so. More conceptual and empirrical studies are urgently needed.

• 대한간호학회지
• /
• 제36권2호
• /
• pp.353-360
• /
• 2006

Purpose: This study was done to investigate the effects of backrest elevation of 0 degree and 30 degrees that minimize the risk of increasing ICP when CVP is measured. Methods: Subjects were sixty-four patients who stayed in the neurosurgical intensive care unit after brain surgery at two university-based hospitals. CVP, blood pressure, heart rate and ICP were measured along with position changes in order of backrest position with primary 30 degrees backrest position, 0 degree backrest position and secondary 30 degrees backrest position. For data analysis, one-group, repeated-measures analysis of variance design was used in SAS program. Results: Backrest elevations from 0 degree to 30 degrees did not alter the CVP without increasing the ICP. Therefore, 30 degrees backrest position is a preventive position without increasing ICP. Conclusion: 30 degrees backrest position might be appropriate for brain injury patients when CVP is measured.

• 산업경영시스템학회지
• /
• 제5권6호
• /
• pp.69-78
• /
• 1982

Traditional CVP (Cost-Volume-Profit) analysis employs linear cost and revenue functions within some specified time period and range of operations. Therefore CVP analysis is assumption of constant labor productivity. The use of linear cost functions implicity assumes, among other things, that firm's labor force is either a homogenous group or a collection homogenous subgroups in a constant mix, and that total production changes in a linear fashion through appropriate increase or decrease of seemingly interchangeable labor unit. But productivity rates in many firms are known to change with additional manufacturing experience in employee skill. Learning curve is intended to subsume the effects of all these resources of productivity. This learning phenomenon is quantifiable in the form of a learning curve, or manufacturing progress function. The purpose d this study is to show how alternative assumptions regarding a firm's labor force may be utilize by integrating conventional CVP analysis with learning curve theory, Explicit consideration of the effect of learning should substantially enrich CVP analysis and improve its use as a tool for planning and control of industry.

• 한국콘텐츠학회논문지
• /
• 제6권7호
• /
• pp.22-30
• /
• 2006

수익을 창출하거나 비용을 절감하여 이익극대화를 달성하는 것은 기업의 목표이다. 그러나 기업들 스스로의 노력으로 달성 가능한 것은 수익의 창출보다는 비용절감을 어떻게 하느냐이다. 이러한 경제적 환경 하에서 물류비의 절감은 비용절감의 가장 좋은 방법 중 하나이다. 물류비는 기업이 존속하는 한 계속 발생되며, 고객요구의 다양화에 의한 다품종 소량생산에 따라 물류 비중이 커지게 하고 있어 경쟁력을 약화시키고 나아가 기업존속도 위협하고 있다. 이에 CVP (Cost - Volume Profit)(Cost-Volume Profit) 분석기법의 장점을 활용하여 기업실무에 적용 가능한 물류비 관리시스템을 고려하고자 한다. 즉, 물류비를 분석 즉, 물류비 항목을 분석하고 고정비와 변동비의 원가 형태로 분리하고, CVP 분석에 의하여 물류비도표를 작성하고, 기존 물류비선과 신규 물류비 선을 비교 분석한다. 추가적으로, 물류활동별 물류수익도 고려 가능하면 함께 분석한다. 따라서 정확한 물류비를 산정하지 못하여도 물류비 형태분석만으로 자사에 적합한 물류전략을 계획할 수 있도록 유용한 정보를 제공하여 물류경쟁력을 증가시킬 것이다.

• Journal of Trauma and Injury
• /
• 제26권3호
• /
• pp.183-189
• /
• 2013

Purpose: The aim of this study was to identify the optimal insertion angle between the skin and the needle in ultrasound-guided internal jugular vein (IJV) catheterization with trauma patients. Methods: From March 2012 to December 2012, consecutive trauma patients who were planned to receive IJV catheterization were prospectively enrolled. We measured the distances from the skin to IJV's anterior-posterior (AP) vessel wall on the longitudinal scan's midline in supine-positioned patients. We calculated the AP diameter of IJV and the angle between skin and the imaginary line from the puncture site to the IJV's internal center on screen's midline (defined as optimal angle which is considered as the safest approach) on the longitudinal scan. We divided the patients into 3 groups based on the CVP (low CVP <5 $cmH_2O$, $5{\leq}$ middle CVP ${\leq}10\;cmH_2O$, and high CVP>10 $cmH_2O$) and compared their mean anterior posterior (AP) diameters and optimal angles. Results: A total of 56 patients were enrolled. Of these 21 were women(35.4%). The mean AP diameter of low CVP group was significantly lower than middle and high CVP groups($0.68{\pm}0.30$, $1.06{\pm}0.31$, and $1.23{\pm}0.49$ cm respectively, p=0.003 vs. 0.002). There was no significant difference among 3 groups' mean optimal angles ($28.1{\pm}6.1$, $30.1{\pm}4.5$, and $28.0{\pm}5.0$ degree respectively). Conclusion: The optimal angle between the skin and the needle in ultrasound-guided IJV catheterization with trauma patients is not changed as about 30 degrees regardless of CVP even though IJV's diameter is altered in proportion to the CVP.

• 수산경영론집
• /
• 제40권1호
• /
• pp.153-172
• /
• 2009

Developing foreign fishing ground executed in various uncertainty such as fishing price, oil price, exchange rate. But traditional economic evaluation method, CVP(Cost-Volume-Profit) analysis doesn't consider uncertainty of foreign fishing ground. So we need new approach about economic evaluation that can take into account uncertainty. This study focus on the economic evaluation about experimental survey of tuna fishing grounds in the north pacific ocean by sensitive analysis and simulation. The results of the economic evaluation can be summarized as follows. First, when we take it for granted that the other uncertainty factors except for each fishing price, oil price, and exchange rate are constant. CVP gross sales has positive relation to the increasing rate of oil price, exchange rate(W/$) and negative relation to the increasing rate of fishing price and exchange rate(W/${\yen}$). Second, when we are supposing that fishing price, oil price, and exchange rate are followed. the probability of less than CVP gross sales is A ship(48.87%), B ship(49.64%), C ship(50.55%). Consequently, the economic evaluation by sensitive analysis and simulation is more useful tool than CVP(Cost-Volume-Profit) analysis under uncertainty.