• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.507-518
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• 2022

This study aimed to measure the monetary and non-monetary effects on brand awareness at hypermarkets in Riyadh. The independent variable consists of three sub-variables: price reductions, free samples, and purchasing vouchers. The research population has all Saudi and non-Saudi buyers in Riyadh. The figures show that the population size reached 3.87 million in 2019. The proportional stratification sampling technique and the recommended sample size were 387 buyers. The five-point Likert scale with the fully structured questionnaire was used. The study concldes the effect of free samples on brand awareness while there was no effect of monetary instruments. The results show that the three sales promotion incentives (price reduction, free samples, and purchasing vouchers) moderately affected brand awareness and a key role in explaining consumer behavior, so the significant impact was proved. In summary, this study showed that price reductions have the power of creating the perception of buyers at hypermarkets in Riyadh. Non-cash instruments were more effective than cash instruments in enhancing brand awareness at the hypermarkets in the Saudi market. So, the price reductions and purchasing vouchers have less power in conducting communication-based awareness. Building awareness and improving brand image through free samples were most visible in communication strategy.

• 한국시스템다이내믹스연구
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• 제15권2호
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• pp.51-74
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• 2014

Over the past few years Korea has achieved rapid economic growth, while the deepening polarization of income has negatively affected Korea economy and society. It can be the reason of this negative effect on economy that the increased income by the economic growth has not been distributed socially, but overly focused on one part of social class. One of the important and powerful solution of social polarization could be the strengthening of the income distribution. In these circumstances, the social interest and discussion on the universal welfare system and on the basic income as the means of income redistribution have been increasing. In this study, a system dynamic analysis was conducted to find how an universal cash payment as basic income providing cash benefits impacts on the promotion of consumption in private sector, of local jobs and of local economic organizations. Recently, the poor energy consumption ability of energy poverty became one of the social problems. Also it was analysed how an energy payment-in-kind as basic income influences on the energy consumption of the region, the energy production capacity, the promotion of local energy. The universal cash payment and energy payment-in-kind as the basic income policy showed similar and positive effects on the local economy system and on the local energy system respectively.

• 문화기술의 융합
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• 제9권2호
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• pp.319-325
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• 2023

본 연구는 기업의 과잉투자성향이 보유현금의 시장가치에 영향을 미치는지 분석하였다. 또한 기업의 소유구조에 따라 과잉투자성향이 보유현금의 시장가치에 미치는 영향이 차별적으로 나타나는지 검증하였다. 분석결과, 과잉투자성향이 증가할수록 기업의 보유현금에 대한 시장가치는 감소하는 것으로 나타났다. 이와 같은 결과는 투자자들이 과잉투자성향이 높은 기업이 미래의 경영성과가 악화되고 미래 현금흐름에 대한 부담이 과도하게 발생할 것으로 인식하여 이러한 기업의 보유현금에 대한 시장가치를 부정적으로 평가하는 것으로 해석된다. 또한 경영자가 높은 수준의 지분을 보유하고 있는 소유경영자 지배기업의 경우 과잉투자성향이 보유현금의 시장가치를 감소시키는 효과가 더 크게 나타난다는 결과를 발견하였다. 이는 소유경영자 지배기업의 경영자가 자신의 특권을 누리기 위한 목적으로 보유현금을 사적으로 유용하는 것으로 시장에서 인식되어 과잉투자성향이 현금가치를 더 큰 폭으로 감소시키는 것으로 파악된다. 본 연구는 기업의 소유구조의 특성에 따라 과잉투자성향이 보유현금의 시장가치에 미치는 영향이 다르게 나타날 수 있음을 확인하였다는 측면에서 의의를 갖는다.

• 문화기술의 융합
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• 제4권1호
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• pp.67-73
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• 2018

본 연구는 코스닥 상장기업을 대상으로 하여 기업의 재무적 상황변수라고 할 수 있는 잉여현금흐름 및 잉여현금흐름과 부채비율의 상호작용효과가 조세회피에 어떠한 영향을 미치고 있는지를 분석해 보았다는데 그 의의가 있다. 실증분석결과, 조세회피와 잉여현금흐름의 관계에서 유의한 양(+)의 관계가 제시되어 졌다. 이러한 결과는 코스닥 상장기업에서는 전년도의 잉여현금흐름이 크다면 내부적인 현금보유의 목적에서 조세부담으로 인한 현금유출을 최소화하기 위해 조세회피를 증가시키고 있다는 것으로 해석되어 진다. 또한, 잉여현금흐름과 부채비율의 상호작용효과가 조세회피에 유의한 양(+)의 영향을 미치는 결과가 제시되어졌는데 이러한 결과는 코스닥 상장기업의 잉여현금흐름이 크다면 기업운영에 필요한 자금을 추가적인 부채발행을 통하여 조달하려는 가능성이 낮아 질 것이고 그에 따른 부채의 감세효과 또한 줄어들어 조세회피를 증가시킬 수 있는 유인이 있다는 점이 고려되어진 결과로 보여진다. 본 연구의 이러한 결과들은 코스닥 상장기업에서는 잉여현금흐름 및 잉여현금흐름과 부채비율의 상호작용이 조세회피에 유의한 영향을 미치고 있으므로 과세당국의 기업관련 조세회피 규제정책입안에 참고될 수 있을 것이라 판단되어 진다.

• 한국컴퓨터정보학회논문지
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• 제4권2호
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• pp.155-163
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• 1999

This study is intended to analyze what trend the EVA technique recently actively studied shows according to the financial structure of the firm. As a result of analysis, it was found that the firm with the entire sum of its capitals depleted showed the negative value in both the EVA on the basis of operating profit and the EVA on the basis of cash flow from 5 years before its capitals were depleted. Especially, its EVA showed the negative value more strongly than the cash flow accruing by business activity. In analyzing the EVA of the firm with more than 1,500% of the debt to equity ratio, its EVA also showed the negative value from 5 years ago. But the firm with the good financial structure of the debt to equity of less than 35% showed the positive value in the EVA on the basis of its cash flow from 5 years ago. As can be seen from this result, the fact is that the firm can survive only when it raises its EVA through its structural change(re-engineering) and business innovation. Therefore, firms need to seek to turn their business philosophy or policy into the promotion of business innovation and business management emphasizing technology in order to improve their EVA indicators.

• 한국사회복지학회:학술대회논문집
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• 한국사회복지학회 1999년도 추계학술대회
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• pp.187-212
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• 1999

Parental leave in Sweden is a part of the health insurance in national social insurance system. It has two kinds of benefits. One is parental cash benefit paid for both husband and wife on the occasion of child birth, currently 450days for each child. The other is temporary parental cash benefit when a child under the age of twelve or a caretaker for him is illness, which is six months for a child a year. Parental insurance in Sweden permits parents to take care of their children just after birth at home with the amount of 80% of monthly income for 360 days and 60 Swedish krone each day for 90 days more. It also permits parents with children under the age of eight of part-time work and return to former job at full-time base when they want. It consequently entourage women's economic activity in her whole life and contributes to promotion of equality in sex roles between husband and wife. This insurance scheme is beneficient in that it enhances individual and family welfare and also secures labour force. This case study on Swedish parental insurance offers implication how to resolve the conflict between women's increased demand for economic activity and maternal role.

• KIEAE Journal
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• 제6권2호
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• pp.11-18
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• 2006

In this research, Conducting an engineering properties experiment, this study examined basic properties of regional Hwangto. The results of experiments are as followings. 1) This study confirmed that a result of examining lime order for Hwangto and comparison of stimulants, this study confirmed that 28 day's strength promotion is found in case of calcium hydroxide(Ca(OH)2) and calcium chloride(CaCl2) stimulant. Finally, it is known the fact that lime highly improves the weak strength of Hwangtoh. 2) As XRD analysis for proving the strength manifestation principle of Hwangto by regions, CSH figure and CASH figure appeared in each regional Hwangto in all the strength areas. This result could be appeared through hydraulicity from reaction of alkali stimulant and water, and pozzolan reaction(CSH figure) and $Str{\ddot{a}}tlingite$ reaction(CASH figure) by silica (SiO2) ingredient and calcium hydroxide (Ca(OH)2) among ingredients of clay, and alumina(Al2O3). 3) In result of strength analysis, It is knowned that the Gyeongsangdo Hwangto is stronger than the Jeollado Hwangto in reactivity.

• 한국사회복지학
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• 제40권
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• pp.68-96
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• 2000

Parental leave in Sweden is a part of the health insurance in national social insurance system. It has two kinds of benefits. One is parental cash benefit paid for both husband and wife on the occasion of child birth, currently 450days for each child. The other is temporary parental cash benefit when a child under the age of twelve or a caretaker for him is illness, which is six months for a child a year. Parental insurance in Sweden permits parents to take care of their children just after birth at home with the amount of 80% of monthly income for 360 days and 60 Swedish krone each day for 90 days more. It also permits parents with children under the age of eight of part-time work and return to former job at full-time base when they want. It consequently encourages women's economic activity in her whole life and contributes to promotion of equality in sex roles between husband and wife. This insurance scheme is beneficient in that it enhances individual and family welfare and also secures labour force. This case study on Swedish parental insurance offers implication how to resolve the conflict between women's increased demand for economic activity and maternal role.

• 한국유통학회지:유통연구
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• 제11권1호
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• pp.21-40
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• 2006

본 연구는 소비자가 판촉을 인식할 때 판촉이 제시하는 혜택을 소비자가 지불해야 하는 현금손실을 감소시켜주는 것으로 보는지 혹은 정상적인 거래이후에 추가적으로 받게 되는 이득으로 인식하는지에 따라서 판매촉진에 대한 가치평가가 달라지게 된다는 것을 검증하기 위한 것이다. 구체적으로 판촉도구의 특성차원 세 가지, 혜택의 실현시점이 즉각적일수록, 판촉물의 현가계산의 용이할수록, 판촉물과 본래제품이 유사시점에 구매할수록 소비자가 지불해야 하는 현금손실을 줄여주는 것으로 인식할 것이며, 이와 같이 감소된 손실로 인식되는 판촉이 추가된 이득으로 인식되는 판촉보다 판촉의 가치평가가 더욱 클 것으로 가정하였다. 대학생을 대상으로 집단간/내 설계를 통하여 자료를 얻고 ANOVA와 구조방정식 모형으로 가설을 검증하였다. 결과적으로 현가계산과 유사시점구매는 검증되었으나 혜택실현시점가설은 통계적으로 유의하지 않았다. 감소된 손실은 추가된 이득보다 판촉가치평가에 더 효과적이었고, 나아가서 구매의도를 더 높혀주었다.

• 유통과학연구
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• 제13권3호
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• pp.51-60
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• 2015

Purpose - Among potential marketing strategies, the most efficient method to encourage purchase intention is through sales promotions. Sales promotions also serve to enhance customer satisfaction, which is closely related to the incidence of repurchases. Therefore, the success of retail stores greatly depends on the effectiveness of their promotional activities. The present study aimed to obtain the necessary information for apparel stores to establish more effective promotional activities. To this end, the study's specific research questions were to examine 1) consumer satisfaction with the recent sales promotions of retail apparel stores, 2) the levels of consumer preferences for different types of sales promotions (cash discounts, promotional gifts, prize drawings, discount coupons, stamp cards, or mileage cards), and 3) the differences in purchase intention according to preference levels for different types of sales promotions. Research design, data, and methodology - The research employed a descriptive survey method using a self-administered questionnaire. The sample consisted of 700 men (n=234) and women (n=466) ranging in age from their 20s to their 50s and residing in the Seoul area. Data were analyzed through methods including factor analysis as well as Cronbach's α coefficients, the t-test, ANOVA, and the Duncan test. Results - Differences among consumer preferences were identified for each type of sales promotion according to the purchase amount and the customer's age. In relation to purchase amounts below 500,000 won, participants in their 50s have lower preferences for price discounts than those in their 20s or 30s, whereas participants in their 40s or 50s have lower preferences for stamp cards and mileage cards than those in their 20s. When the purchase amount is greater than 500,000 won, housewives have higher preferences for promotional gifts than respondents with other occupations. However, no gender differences were found with regard to preference levels for the different types of sales promotions. Respondents generally exhibited mediocre satisfaction with the sales promotion events of retail apparel stores. They also expressed negative opinions about sales promotions when such promotions lead to high prices, as well as dissatisfaction with the poor quality of promotional gifts. It was also found that, regardless of the purchase amount, the groups with higher preferences for discount coupons and mileage cards displayed higher purchase intentions. Only when the purchase amount is greater than 200,000 won did the group with higher preferences for lottery system promotional gifts express higher purchase intentions. On the other hand, for all purchase amount sizes, there were no differences in purchase intentions according to preferences for cash discounts, promotional gifts, or stamp cards. Conclusions - The results revealed that greater effort must be devoted to enhancing consumers' satisfaction levels with the promotional activities performed by apparel retail stores. The results also showed that it is necessary to differentiate among sales promotion strategies according to preference levels for different types of sales promotions, purchase amounts, and target consumer ages.