• Journal of Distribution Science
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• v.20 no.2
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• pp.19-29
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• 2022

Purpose: Understanding the distribution channel is a foundational element of successful hotel revenue management. This study aims to assess hotel distribution network partnerships and develops a model that can be utilized to ensure hoteliers are not becoming increasingly reliant on a single channel, optimize their market exposure, and maximize their portion of the overall worth of the network. Research design, data and methodology: This study utilizes a grounded theory approach to form a theoretical model by analyzing and examining the current practice of hotel distribution management through interviews with 15 stakeholders in Indonesia, such as hoteliers, online travel agents, wholesalers, and connectivity managers. Results: Based on data analysis, we describe hotel distribution elements, revenue team, managed channels, and channel prioritization for a different type of hotel. Finally, we propose a distribution channel model that comprises hotel teams, customer types, indirect channels, and direct channels. Conclusions: The model contributes to the literature by exploring the options of distribution channels for various hotel types to support hotel revenue management practice. By utilizing our model, practitioners can have a complete picture regarding the strategic choice of the channel by considering their hotel capacity and market target.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.18 no.33
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• pp.161-171
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• 1995

When physical distribution cost can be correctly measured, its management can also be efficient. Thus the primary objective of the study is to develop systems for measuring correctly physical distribution cost. The systems have two aspects : the One is the consumption of the resourses(materials, labor service, the other services), the other is the creation of physical distribution services(transportation, storage, cargo, packing, distribution conversion, management). By measuring the cost through the systems, the commoditization of the physical distribution services is possible and measurement of the cost and revenue can also be reasonable ,which makes its management efficient.

• Journal of Distribution Science
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• v.20 no.4
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• pp.65-75
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• 2022

Purpose: Environmental pollution problems have become more and more serious, how to effectively protect the environment has become a hot spot of concern to all sectors of society. The way to solve this problem is environmentally friendly management. However, theoretical perspectives and research frameworks of existing research on environmentally friendly management are still unclear. This study aims to examine how the CEO's beliefs for SMEs of Chinese distribution industry affect the environmentally friendly management based on institutional theory. Research design, data, and methodology: This paper collected data from 215 SMEs in China distribution industry and conducted a series of data analysis and hypothesis testing based on an institutional theory perspective using Amos and SPSS to verify the effects of regulatory pressure, normative pressure, and imitation pressure on firms' environmentally friendly management. Results: Through the analysis, this paper tests that normative pressure and imitative pressure have a positive effect on CEO's beliefs. However, regulatory pressure did not have a significant effect on beliefs of CEO. Meanwhile, the degree of CEO's beliefs has a positive effect on environmentally friendly management in Chinese distribution SMEs. Conclusions: Theoretical contributions, practical implications, and future research directions are discussed.

• Journal of Distribution Science
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• v.17 no.4
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• pp.5-16
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• 2019

Purpose - This study examines whether price cartel firms perform downward earnings management to avoid or minimize penalty surcharges levied by the Korea Fair Trade Commission and analyzes such earnings management in distribution industry. Research design, data, and methodology - We use 247 firms from 64 price cartel cases in the period of 2011-2016, and collect data from 3 years before to 3 years after the start of price cartel. Earnings management is measured by discretionary accruals. Three discretionary accrual estimation models are employed; modified Jones model, ROA adjusted modified Jones model and CFO-adjusted modified Jones model. For pre- and post-cartel periods, one year, two year, and three year windows are used. Additional empirical analyses are performed for distribution industry sub-sample of 25 cartel firms. Result - The regression results show that cartel firms' discretionary accruals are significantly lower in the period after the start of price cartel than before. And discretionary accruals are lower in cartel firms than in non-cartel firms during the cartel period. Cartel firms in distribution industry also show the earnings management similar to those in other industries. Conclusions - These two findings lead to the conjecture that managers of cartel firms manage their earnings downward. This behavior is indistinguishable between firms in distribution industry and other industries.

• Journal of Korean Society for Quality Management
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• v.46 no.1
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• pp.95-112
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• 2018

Purpose: To find out the appropriate probability distribution of credit card usage behavior by considering the relationship among income, expenditure and credit card usage amount. Such relationship is enabled by Korea's especially high penetration of credit card. Method: Goodness-of-fit test and effect size statistic W were used to identify the distribution of income and credit card usage amount. A simulation model is introduced to generate the credit card transactions on individual user level. Result: The three data sets for testing had either passed the chi-square test or showed low W values, meaning they follow the exponential distribution. And the exponential distribution turned out to fit the data sets well. The r values were very high. Conclusion: The credit card usage behavior, denoted as the counts of users by usage amount band, follows the exponential distribution. This distribution is easy to manipulate, has a variety of applications and generates important business implications.

• Journal of Distribution Science
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• v.19 no.11
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• pp.17-25
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• 2021

Purpose: This study aims to examine the effect of gender diversity and institutional ownership on earnings management in distribution industry sub-sector companies listed on the Indonesia Stock Exchange in 2017-2018. Research design, data and methodology: This research is case study research, where the population in this study are all distribution sub-sector companies listed on the IDX in 2017-2018. The sample selection technique used was purposive sampling and obtained 74 companies with the 2017-2018 research period. Multiple linear regression analysis was used in this study, using Stata 17. Results: The results of this study indicate that: 1) Gender diversity has a negative effect on earnings management. 2) Institutional ownership has a negative effect on earnings management. Conclusions: This study contributes to the agency theory where gender diversity and institutional ownership can reduce the agency conflict that the shrinkage of earnings management. These results indicate that companies in which there are female directors will reduce earnings management practices, this is due to the attitude of female directors who tend to avoid risk. The results also show that institutional ownership will also lead to reduced levels of earnings management, because institutional investors will increase its oversight of the company.

• The Journal of Industrial Distribution & Business
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• v.6 no.4
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• pp.23-26
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• 2015

Purpose - To mislead shareholders about a firm's actual economic performance, managers frequently manage dividends. Earnings management also affects performance reviews. Managers attempt to manage reported earnings caused by current economic events to accurately reflect their current performance. Research design, data, and methodology - The sample consisted of 312 company-years from companies in the pharmaceutical distribution industry listed on the Tehran Stock Exchange. A study period from 2004 to 2014 was selected. In this study, a model for measuring the performance of the net profits to total assets of a division of Jones was used to measure earnings management. Results - This study found a negative correlation between corporate performance and earnings management. Conclusions - The results for the earnings management company indicated a significant inverse relationship. Therefore, the company's performance weakened as its earnings management activity increased. In other words, the results showed that the company's performance-based accruals earnings management, the actual management of profits, and the general level of earnings management had significant inverse relationships. Thus, as the company's profits declined, earnings management activity increased.

• Journal of the Korea Safety Management & Science
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• v.10 no.2
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• pp.187-193
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• 2008

Cross docking is a warehouse management concept in which items delivered to a distribution facility by inbound trucks are immediately sorted out and reorganized based on customer demands and are routed and loaded into outbound trucks for delivery to customers without actually being held in inventory in the distribution facility. In this research, the design of distribution facility for cross docking systems was studied. The objective of this research is to find the minimum number of receiving docks and shipping docks, respectively, in order to meet the daily demand of the distribution center. Two solution approaches are employed in modeling and solving the problem The first approach is mathematical modeling and the second approach is a simulation. The logic developed in the simulation model is expected to apply to the real world situation.

• Journal of the Korea Society of Computer and Information
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• v.26 no.9
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• pp.167-180
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• 2021

Since the mid-1990s, small and medium distribution and retail businesses have been experiencing difficulties due to the active entry of domestic and foreign distribution companies into the distribution industry. Accordingly, in 2003, the government established a small and medium distribution logistics center to secure self-sustainability and strengthen the competitiveness of small and medium distribution and retail businesses. However, in the rapidly changing distribution environment, small and medium distribution logistics centers were becoming increasingly difficult. To strengthen the management capabilities of small and medium distribution logistics centers, 4 primary factors (management operational ability, employee professional competency enhancement, product delivery, customer CS management) and 16 secondary factors were established based on literature research and FGI. We intend to derive the final weight and priority of these factors using AHP, and establish strategies to strengthen the competitiveness of small and medium distribution logistics centers.

• Journal of Distribution Science
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• v.15 no.12
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• pp.21-30
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• 2017

Purpose - This research approaches to the new niche market of medical tourism to investigate how factors of cultural similarity influence the international distribution management. This study also estimates the interaction effects of distribution channel on the relationships of facility attributes and customers' destination choice behavior. Research design, data, and methodology - We collected the sample of 881 potential customers from the more economically developed regions in China. Regression analysis is used to confirm the relationships in the research model. Results - The result shows that cultural similarity plays an important moderating role in the relationships of facility attributes and destination choice intention. For instance, power distance and masculinity interact with the distribution facility characteristics of medical quality and reputation to influence customers' selection of the destination country. Individualism, powder distance, and masculinity play moderating roles when social environment affects destination choice intention. Especially, all the elements of cultural similarity moderate the relationships between travel cost and destination choice intention. This research also proves that depending on distribution channel, determinants of distribution facility are the critical predictors of intention to select the medical service outside of China. Conclusions - The study enables managers to develop the more effective strategies reflecting the interaction effects of cultural similarity and distribution channel on customers' decision-making process.