• 제목/요약/키워드: Economic Goodwill

검색결과 7건 처리시간 0.02초

기업의 IT투자가 주식수익률 및 경제적 영업권에 미치는 영향 (The Influence of the Corporate IT Investments on Stock Return and Economic Goodwill)

  • 유성용;김동헌
    • 경영과정보연구
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    • 제27권
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    • pp.31-52
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    • 2008
  • Intangible Assets are more important determinants of firm value than others in a digital information-based economy(Lev, 2001). Prior research reveals that investments in intangible assets such as R&D and advertising expenditures are associated with firm value. This paper examines the effects of the corporate investments in the information technologies(IT) on stock return and economic goodwill. The sample consists of 152 firms listed on the Korean stock market in 2002. To test hypothesis We employed multiple regression models. Results are as follows; First, IT environment, IT process, and IT human resource are positively associated with firm's IT value. Second, firm's IT value is positively correlated with firm's economic goodwill. Third, firm's IT value is positively correlated with firm's stock return. These results suggest that the investments related with IT are effective in cultivating firm's value and Stock investors can make the best use of firm's announcements related with IT value. Thus the authorities concerned need to expand the public announcements related IT value.

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보행자통행량이 상가권리금에 미치는 영향의 평가 (Assessing the Impact of Pedestrian Traffic Volumes on Locational Goodwill)

  • 정승영
    • 지적과 국토정보
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    • 제45권1호
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    • pp.225-240
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    • 2015
  • 통행하는 보행자의 특징이 상가권리금에 미치는 효과를 실증적으로 모형을 구축하고 시험 하였다. 이 연구를 위한 이론적 근거는 중심지 이론, 입찰지대, 집적이론, 외부수요 이론이다. 자료에는 서울시 100개 $3.3m^2$당 상권의 상가권리금, $3.3m^2$당 상가보증금, $3.3m^2$당 상가월세 그리고 보행자의 특성과 관련된 정보가 포함되어 있다. 실증분석은 서울시 상가 1,307개를 표본을 사용하여 시험하였다. 그리고 자료집합은 회귀나무 및 회귀방법을 이용하여 분석이 이루어졌다. 이 분석한 결과로서, 각각의 상권에서 상가권리금에 영향을 주는 변수는 평일 오후 2시 보행자의 통행량, 평일 오후 4시 보행자의 통행량, 평일 오후 8시 보행자의 통행량이다. 요약하면, 상권의 경제적 기반을 뿐만 아니라 통행 보행자의 특징은 상가권리금을 결정하기 위해 고려되어야한다.

서울시 프랜차이즈 커피점 입지의 영향요인 -스타벅스 커피전문점을 중심으로- (A Study on the Influential Factors for Location of the Franchized Coffee shop in Seoul -focused on the Starbucks Coffee shop-)

  • 정승영;최인섭
    • 지적과 국토정보
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    • 제48권1호
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    • pp.245-253
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    • 2018
  • 이 연구의 목적은 다중 회귀 분석을 사용하여 스타벅스 커피숍의 위치에 영향을 미치는 요인을 탐색하는 것이다. 이 연구는 위치 이론에 기반을 두고 있으며 이 분석을 위한 자료는 522개 서울시 상가 부동산 임대사례에서 수집하였다. 연구 결과는 다음과 같다. 첫째, 스타벅스 커피숍의 위치에 영향을 미치는 가장 중요한 요인은 월세, 보증금, 그리고 상가권리금이다. 둘째, 기업과 직원의 수, 지역경제 기반, 위치 특성, 상가보증금, 상가월세, 상가권리금이 서울의 스타벅스 커피숍의 입지에 영향을 준다. 셋째, 커피숍 입지 선정 과정에서 보증금, 월세, 상가권리금, 사업체의 수가 중요한 것으로 나타났다.

온라인 패션 커뮤니티의 나눔 활동 - 어빙 고프만의 인상관리 이론을 중심으로 - (Sharing Activities in an Online Fashion Community - Focusing on Erving Goffman's Impression Management Theory -)

  • 허현주;전재훈
    • 한국의류산업학회지
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    • 제25권4호
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    • pp.449-459
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    • 2023
  • This study focuses on online communities and the ritual conversations of users when participating in sharing activities. The study aims to understand the social and psychological phenomena that occur between users within the context of Erving Goffman's impression management theory. Case studies and a content analysis were conducted by collecting posts and comments related to fashion products in the sharing activities category on Naver Cafe "Family Sale." On the one hand, the study identified various disposition motives among givers, including a desire for recognition, self-expression, activation of the community, emotional sympathy, goodwill, play, and simple disposition. On the other hand, receivers' purchase motives included the need for a product, reciprocation based on a sense of belonging, play, gift-giving, and simple response. Analyzing the posts of givers and the comments of receivers of fashion products using impression management strategies and dramaturgical analysis, the study interpreted users' impression management and revealed propensities in fashion consumption: fashionability, conspicuousness, value orientation, and economic feasibility. Through ritual conversations, users managed to attain emotional stability on an individual level, while they reinforced collective bonds on a social level. They fulfilled their roles with their own narratives to achieve personal and collective goals in a non-face-to-face situations and non-monetary transactions. This study is significant in that it examines normative communication in an online community and user relationships to understand a recent phenomenon in the fashion industry.

최초공모주의 이론과 실증연구에 관한 고찰 (A Review on Theories and Empirical Studies of Initial Public Offers)

  • 김범진
    • 산학경영연구
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    • 제11권
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    • pp.217-239
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    • 1998
  • 최초공모주의 공모가 결정에 관한 이론, 최초공모주의 공모가 결정에 관한 실무와 공모가 실태에 관한 실증적 연구의 동향을 파악할 필요가 있다. 우리나라 최초공모주에 관한 실증적 연구들을 종합적으로 조사하고 분석하여 다음과 같은 시사점을 확인하였다. 첫째, 공모가의 결정을 위해서 본질가치를 계산하는 경우에 기업의 특성(업종, 규모, 연령, 재평가 여부, 영업권의 크기 등)과 기업환경(산업, 경제여건과 정부와의 관계, 규제)이 반영되어야 하고, 상대가치를 계산하는 경우에 장외등록기업의 주가도 반영되어야 할 것이다. 둘째, 공개기업의 회계보고서를 감사하는 경우에 최초공모주의 상장연도부터 이익조정여부에 대한 관심을 높여야 할 것이다. 셋째, 주간사회사들은 발행기업에 대한 정보의 정확성을 높일 수 있도록 노력해야 할 것이고, 감사인도 감사의 질을 높일 수 있도록 노력해야 할 것이며, 관련 기관은 이에 대한 제도적 지원을 강구해야 할 것이다. 넷째, 최초공모주를 발행하는 경우에 경영자는 경영성과가 양호한 시기를 선택하는 경향이 존재한다는 점에 유의할 필요가 있을 것이다.

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변환기(變換期)에 있어서의 국제민간항공기구(國際民間航空機構)(ICAD)와 항공법(航空法) 발전(發展)의 최근(最近) 동향(動向) (The International Civil Aviation Organization and Recent Developments of Air Law in a Changing Environment)

  • 최완식
    • 항공우주정책ㆍ법학회지
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    • 제4권
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    • pp.7-35
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    • 1992
  • The expansion of air transport on a global scale with ever increasing traffic densities has brought about problems that must be solved through new multilateral mechanisms. Looking to the immediate future, air transport will require new forms of international cooperation in technical and economic areas. Air transport by its very nature should have been a counterforce to nationalism. Yet, the regulatory system in civil aviation is still as firmly rooted in the principle of national sovereignty as when it was first proclaimed at t-11e Paris Convention of 1919 and reaffirmed in the Chicago Convention. Sovereignty over the airspace has remained the cornerstone of relations between states in all respects of air transport. The importance of sovereignty over air space embodied in article 1 of the Chicago Conrenton also is responsible for restricting the authority of ICAO as an intergovernmental regulatory agency. The Orgenization, for all its extensive efforts, has only limited authority. ICAO sets standards but cannot enforce them; it devises solutions but cannot impose them. To implement its rules ICAO most rely not so much on legal requirements as on the goodwill of states. It has been forty-eight years since international community set the foundations of the international system in civil aviation action. Profound political, economic and technological changes have taken place in air transport. The Chicago Convention is living proof that staes can work together to make air transport a safe mode of travel. The law governing international civil auiation is principally based on international treaties and on other regulation agreed to by governments, for the most part through the mechanism of ICAO. The role of ICAO international standards and recommended practices and procedures dealing with a broad range of technical matters could hardly be overestimated. The organization's ability to develop these standards and procedures, to adapt them continuously to the rapid sate of change and development of air transport, should be particularly stressed. The role of ICAO in the area of the development of multilateral conventions on international air law has been successful but to a certain degree. From the modest starting-point of the Tokyo Convention, we have seen more adequate international instruments prepared within the scope of ICAO activities, adopted: the Hague Convention of 1970 for the suppression of Unlawful Seizure of Aircraft and the Montreal Convention of 1971 for the Suppression of Unlawful Acts against the Safety of Civil Aviation. The work of ICAO in the new domain of international law conventions concerning what has been loosely termed above as the criminal problems connected with international air transport, in particular the problem of armed aggression against aircraft, should be positively appreciated. But ICAO records in the domain of developing a uniform legal system of international carriage by air are rather disappointing. The problem of maintaining and developing the uniformity of this regulation exceeds the scope of interest and competence of governmental transport agencies. The expectations of mankind linked to it are too great to give up trying to restore the uniform legal system of international air carriage that would create proper conditions for its further growth. It appears that ICAO has, at present, a good opportunity for doing this. The hasty preparation of ICAO draft conventions should be definitely excluded. Every Preliminary draft convention ought to be sent to Governments of all member-States for consideration, So that they could in form ICAO in due time of their observation. The problom of harmonizing a uniform law of international air carriage with that of other branches of international transport should demand more and more of its attention. ICAO cooperation with other international arganization, especially these working in the field of international transport, should be strengthened. ICAO is supposed to act as a link and a mediator among, at times the conflicting interests of member States, serving the happiness and peace of all of the world. The transformation of the contemporary world of developing international relations, stimulated by steadily growing international cooperation in its various dimensions, political, economic, scientific, technological, social and cultural, continuously confronts ICAO with new task.

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Новая нормальность в АТР: Пекин между Москвой и Вашингтоном (New Normality in the Asia-Pacific Region: Beijing between Moscow and Washington)

  • Луконин Сергей Александрович;Чже Сун Хун
    • 분석과 대안
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    • 제7권1호
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    • pp.229-258
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    • 2023
  • Для основных ведущих стран Азиатско-Тихоокеанского региона США, Китая и России сложилась ситуация "новой нормальности". Причем для каждой из указанных стран эта "новая нормальность" имеет свои собственные особенности, характеристики и значение. Для США – это обострение военного противостояния с Китаем в Тайваньском проливе. Для Китая – обострение соперничества с Соединенными Штатами до нового уровня и, одновременно, замедление темпов экономического развития с очень высокой вероятностью их дальнейшего снижения. "Новая нормальность" для России – это почти полное свертывание отношений с США, ЕС и их партнёрами и союзниками на фоне специальной военной операции и введенных санкций. Эти нюансы, в дополнение к результатам 20-го съезда КПК, во многом и будут определять основные тенденции в китайско-американских и китайско-российских отношениях. С высокой вероятностью отношения Китая и России не претерпят серьезных изменений на фоне украинского кризиса. Пекин будет стараться сохранять позицию "доброжелательного нейтралитета" по отношению к Москве. В то же время баланс между "доброй волей" и "нейтралитетом" может варьироваться в зависимости от масштабов китайско-российского сотрудничества. Например, в экономической сфере китайские компании будут лимитировать сотрудничество с российскими партнерами, опасаясь западных вторичных санкций. Однако, в целом, Россия сохранит свое значение для Китая как сильнейший антиамериканский полюс. В отношениях с США Китай продолжит твердо отстаивать свои интересы, в то же время, не исключая нормализации отношений с Вашингтоном в определенных областях сотрудничества: стратегическая стабильность, нетрадиционные угрозы, экология и т.д. В целом решения 20-го съезда КПК не позволяют говорить ни за, ни против идеи о готовности Китая возобновить диалог с США в период после конгресса. Китайско-американские отношения, как отмечалось выше, имеют свою собственную логику и, вероятно, продолжат развиваться в ее рамках. Впрочем, как и китайско-российские отношения. В рамках этой логики Пекин, похоже, продолжает балансировать между двумя векторами своей внешней политики. С одной стороны – это развитие двустороннего сотрудничества с Россией с целью укрепления собственных переговорных позиций в противостоянии с Вашингтоном: военное сотрудничество с акцентом на совместные учения, политическое сотрудничество, основанное на антиамериканизме, экономическое сотрудничество с оглядкой на риски вторичных санкций. С другой стороны, для Китая неприемлемо, во-первых, нарушение территориальной целостности Украины, во-вторых, прямое военное столкновение с США и, в-третьих, дальнейшее обострение отношений с Вашингтоном по фактору китайской дружбы с Россией.