• 융합경영연구
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• 제12권3호
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• pp.13-22
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• 2024

Purpose: While there has been extensive research on discretionary accruals (hereafter, 'DA') and accounting conservatism, interpretations have varied among researchers depending on how discretionary accruals are determined as proxies. This study investigates the relationship between discretionary accruals (DA) and accounting conservatism, focusing on the distinctions between signed DA and absolute DA. Research design, data and methodology: Using financial data from companies listed on the KOSPI and KOSDAQ markets from 2010 to 2020, we employ regression analysis to explore how signed and absolute DA impact accounting conservatism. This approach allows us to parse out the effects of positive versus negative discretionary accruals systematically. Results: Our findings indicate a divergent impact of DA on accounting conservatism. Specifically, in cases of negative DA, an increase in DA corresponds with heightened accounting conservatism. Conversely, when DA is positive, increases in DA do not exhibit a significant relationship with changes in accounting conservatism. These effects suggest that the nature of DA-whether it represents upward or downward earnings adjustments-critically influences its relationship with conservatism. Conclusions: The results elucidate the nuanced role of discretionary accruals in influencing accounting conservatism. The decrease in accounting conservatism associated with absolute increases in DA appears primarily driven by groups with downward earnings adjustments. This suggests that as negative DA diminishes toward zero, accounting conservatism intensifies, whereas positive DA does not have a parallel effect.

• Asian Journal of Business Environment
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• 제14권2호
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• pp.31-40
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• 2024

Purpose: This study aims to explore the factors affecting the willingness to pay for chicken delivery services targeting college students. The results of this study provide insights for improving food delivery market services and developing effective marketing strategies. Research design, data and methodology: A survey employing a questionnaire was administered to students at Chungbuk National University over a 10-day period from May 15 to May 24, 2023. Out of 232 distributed surveys, 218 were considered suitable for analysis. Binomial logistic regression analysis was conducted with the willingness to pay for delivery fees contingent on chicken price, serving as the dependent variable. Results: The main findings are following. First, as the price of chicken increases, the percentage of individuals willing to pay more than 2,000 won for delivery services decreases. Second, regardless of chicken price, males exhibit a lower tendency to bear higher delivery service fees compared to females. Lastly, those who lack awareness of their recent delivery fees or have previously paid charges exceeding 3,000 won demonstrate a greater propensity to pay higher delivery service fees compared to those who have paid fees below 3,000 won. Conclusions: It is essential for chicken sellers to identify key customer segments such as single-person households, and offer pricing and services tailored to their needs and preferences.

• 한국의류학회지
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• 제42권1호
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• pp.88-103
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• 2018

Message sidedness of fashion salespersons on consumer behavior with the consideration of the mediating roles of trust and cognitive efforts, and the moderation of a regulatory focus of consumers. Two scenarios were devised, a single message in which a salesperson explains only the advantages of a product to customers, and the second with a double message that explains both the advantages and drawbacks of the product. The results showed that participants trusted a fashion salesperson more and perceived stronger cognitive effort for two-sided messages. The two-sided messages mediated the consumer's trust in the salesperson and cognitive effort, and influenced consumers' buying behavior. This study also found that salesperson trust was stronger in the two-sided messages scenario than in the one-sided message scenario, regardless of consumers' focused preference, and that it was more effective for promotion focus customers. The analysis of the results on consumers' cognitive effort indicated that prevention focused customers did not exhibit any difference in cognitive effort concerning two-sided messages. However, promotion focused customers exhibited an increased cognitive effort in the two-sided message scenario than in the one-sided message scenario. Marketing implications were discussed based on the findings.

• 복식문화연구
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• 제25권6호
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• pp.831-846
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• 2017

Considering that the effectiveness of ads varies according to the credibility of consumers, it is necessary to establish data regarding consumer credibility in relation to online reviews. To conduct a successful study on the marketing strategies of online reviews, it is also necessary to analyze the relationship between credibility and the various factors that influence the purchase intentions of consumers. Therefore, this study attempted to examine the relationship between consumer trust of on-line reviews, brand preference, ads credibility, and purchase intentions in relation to cosmetics. The study was conducted through a normative descriptive survey method using stimuli and a self-administered questionnaire. Analysis of the structural equation model was conducted for the data analysis. The results revealed that consumer reliance on online reviews of cosmetics influences brand preference, credibility of brand ads and purchase intentions. The results also revealed that consumers' on-line reviews, brand preference, and trust of brand ads are important factors for increasing the purchase intentions. The mediation effect of brand preference and brands' ads credibility were found in the process where on-line reviews exercise an influence on the purchase intentions. It was also found that brand preference has a stronger influence on purchase intention than credibility of brand ads. It was discovered that the credibility of on-line reviews directly influences purchase intentions more than indirectly influences. Considering the results of this study, programs that encourage customers to post on-line reviews, and strategies to promote brand preference by targeting groups that exhibit high trust in online reviews would be recommended.

• 한국과학교육학회지
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• 제33권2호
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• pp.359-372
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• 2013

이 연구의 목적은 지방 과학관의 조직, 운영, 교육 등의 실태를 분석하는 것이다. 이를 위하여 과학관 분석을 위한 평가틀을 개발하고, 28개의 과학관을 선정하여 관계자와의 심층면담을 실시하였다. 주요 연구결과는 다음과 같다. 첫째, 과학관의 전문 인력이 부족하여 원활한 과학관 운영이 어려웠다. 둘째, 과학관의 재정상태가 매우 좋지 않았다. 셋째, 과학관의 시설이나 전시물 관리에서 부족한 측면이 다수 발견되었다. 넷째, 과학관의 관람객을 이끌 수 있는 다양한 홍보나 마케팅이 소극적으로 이루어지고 있었다. 다섯째, 과학관의 연구 및 교육프로그램에 미흡한 부분이 많이 발견되었다. 실태조사 결과를 바탕으로 지방과학관의 발전 방안을 위한 방안을 논의하였다.

• 한국의류학회지
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• 제23권2호
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• pp.250-261
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• 1999

This study is designed to classify consumer groups based on their perception toward department store credit cards and the behavior they exhibit during the purchase of clothing. This classification is based on the study of factors taken into consideration during shopping and disparities in credit cared usage., The specific goals of this study are the following : First it is to classify female consumers over age 20 into "shopping orientation" types and "clothing purchase behavior" types according to their perception towards department store credit care usage. Second it is to discover the degree of perceived utility of department store credit card in clothing purchases. Third finally it is to assist a department store credit card market researcher establish a marketing strategy to best address consumers; needs and wants in credit card purchases The study methodology utilized and the results found were that : 1. The division of consumers into positive and negative groups based on factor analysis with the positive group found to have favorable attitudes towards department store credit card usage. 2. Classification of female consumers into three " shopping orientations" : fashion purchasing economic value purchasing and convenience purchasing. The positive group were predominantly fashion convenience purchasers who valued low cost and convenience over "fashionability" 3. The three classes of "purchase behavior" used were impulse buying planned buying and unplanned buying. The positive group those who had favorable attitudes toward department store credit cards. made mostly impulse and unplanned purchases while the negative group made largely planned purchasee the negative group made largely planned purchase.

• 한국자원식물학회:학술대회논문집
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• 한국자원식물학회 2020년도 춘계학술대회
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• pp.32-32
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• 2020

High-quality and high-phytonutrient watermelon fruits have strong market opportunities besides their health related benefits. Hence, investigating quality and nutritional related traits of watermelon genetic resources could provide important baseline data in breeding for increased lycopene content thereby increasing the marketability of watermelon. To this end, we have examined some fruit morphological traits and lycopene content of 105 genetic resources. The morphological characters were recorded on the field and inside laboratory and lycopene was measured using spectrophotometric and HPLC methods. Watermelon fruits have shown a diverse morphological characters. Red and pink fleshed fruits dominated in the entire collections. Fruits with higher thickness of rind were found to exhibit less soluble solid content (SSC). Korean origin fruits were characterized by intermediate SSC while USA, RUS, TJK, TKM, TWN, and URY originated fruits had the highest SSC. The lycopene content varied between 41.37 and 182.82 ㎍/g, 2.81 and 163.72 ㎍/g, and 3.54 and 255.47 ㎍/g using HPLC, UV-Vis, and microplate reader instrumnets, respectively. Red- and pink-fleshed fruits had the highest levels of lycopene content compared to the yellow- and orange-fleshed. Lycopene content had a significant positive correlation with SSC, however, no correlations were detected between lycopene and other quantitative fruit morphological characters.

• 마케팅과학연구
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• 제20권3호
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• pp.231-238
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• 2010

本研究的焦点是品牌的拟人化. 品牌拟人化被定义为将品牌看作是人类. 具体来说, 本研究的目标是理解如何将品牌拟人化的方法. 通过分析消费者对食品包装上的故事的阅读, 我们试图展示行销者和消费者如何将一系列品牌拟人化并创造意义. 我们的研究问题是一个品牌对不同的消费者具有多个或单一意义, 联想, 个性的可能性. 我们首先强调了本研究在理论和实践方面的重要性, 解释了为什么我们关注作为品牌意义传递工具的包装. 然后我们阐述了我们量性研究方法, 讨论了结果. 最后总结了管理方面的启示和对未来研究的建议. 本研究先让消费者直接阅读品牌意义传递的工具然后让这些消费者口头自由表达他们所感受到的意义. 具体来说, 为了获得有关感知意义的数据, 我们要求参与者去阅读选择的品牌食品包装上的非营养的故事. 包装在消费者研究方面还没有得到足够的关注(Hine, 1995). 直到现在, 研究还是仅关注包装的实用功能并形成了探索营养信息的影响的研究主体. (例如Lourei ro, McCluskey and Mittelhammer, 2002; Mazis and Raymond, 1997; Nayga, Lipinski and Savur, 1998; Wansik, 2003). 一个例外是最近的研究, 将注意力转向非营养信息的包装说明, 并视其为文化产品和将品牌神话的工具(Kniazeva and Belk, 2007). 下一步就是探索这些神话活动如何影响品牌个性感知以及这些感知如何与消费者相关. 这些都是本研究所要强调的. 我们用深度访谈来帮助消除量性研究的局限性. 我们的便利样本的构成具有人口统计和消费心态学的多样化以达到获得消费者对包装故事的不同的感知. 我们的参与者是美国的中产居民, 并没有表现出Thompson(2004)所描述的 "文化创造者" 的极端生活方式. 九名参与者被采访关于他们食品消费偏好和行为的问题. 他们被要求看看12个展示的食品产品包装并阅读包装上的文字信息. 之后, 我们继续进行关注消费者对阅读材料的解释的问题. (Scott and Batra, 2003). 平均来看, 每个参与者感知4-5个包装. 我们的深度访谈是一对一的并长达半个小时. 采访内容被录音下来并转录, 最后有140页的文字. 产品赖在位于美国西海岸的当地食品杂货店, 这些产品代表了食品产品类别的基本范围, 包括零食, 罐装食品, 麦片, 婴儿食品和茶. 我们使用Strauss和Corbin (1998)提出的发展扎根理论的步骤来分析数据. 结果表明, 我们的研究不支持先前的研究所假设的一个品牌/一个个性的概念. 因此我们展示了在消费者看来多个品牌个性可以在同一品牌身上很好的共存, 尽管行销者试图创造更多单一的品牌个性. 我们延伸了Fournier's (1998) 的假设, 某人的人生计划可以形成与品牌关系的强度和本质. 我们发现这些人生计划也影响感知的品牌拟人化和意义. Fournier提出了把消费者人生主题(Mick和Buhl, 1992)和拟人化产品的相关作用联系在一起的概念框架. 我们发现消费者人生计划形成了把品牌拟人化和品牌与消费者现有的关注相关联的方式. 我们通过参与者发现了两种品牌拟人化的方法. 第一种, 品牌个性通过感知的人口统计, 消费心态学和社会个性所创造. 第二, 第二, 在我们的研究还涉及到品牌的消费者所存在的问题与消费者的个性被混合, 以连接到他们(品牌为朋友, 家庭成员, 隔壁邻居)或远离自己的品牌个性和疏远他们(品牌作为二手车推销员, "一群高管".) 通过关注食品产品包装, 我们阐明了非常具体的, 被广泛使用, 但很少深入研究的营销传播工具: 品牌故事. 近期的研究已经视包装为神话制造者. 对行销者来说要创作出和产品及消费它们的消费者相连的文字故事的挑战越来越大, 并建议 "为创造需求的消费者神话的构成材料的多样化是后现代消费者可论证的需求"(Kniazeva和Belk, 2007). 作为叙述故事的的工具, 食品包装可以食品包装可以用理性和感性的方式, 为消费者提供无论是 "讲座" 或 "戏剧"(Randazzo, 2006), 神话(Kniazeva and Belk, 2007; Holt, 2004; Thompson, 2004), 或意义(McCracken, 2005) 作为他们拟人化产品的构成材料. 孕育工艺品牌个性掌握在作家/营销人员手中, 在读者/消费者心目中. 这些消费者会赋予品牌有意义的脸谱.

• Asia Marketing Journal
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• 제12권2호
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• pp.27-52
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• 2010

그동안 기업의 사회적 책임활동에 대한 척도개발이 국·내외적으로 일부 연구자들에서 수행되어져 왔지만, 기업의 사회적 책임활동을 측정하고 있는 구성개념(측정항목)들에 대한 이론적 배경의 결핍과 기업의 네 가지 사회적 책임활동 차원이 과연 서로 이질적인 차원인지에 대한 의문이 제기되었다. 또한, 기업의 사회적 책임활동과 관련된 지난 30년간 발표된 정량적 분석에 의하면, 대부분의 연구들이 측정항목과 방법론 측면에서 많은 문제점을 보이고 있다. 이처럼 기업의 사회적 책임활동 (CSR)에 대한 학문적 관심은 오래 지속되고 있지만, 기업의 사회적 책임차원 (경제적, 법률적, 윤리적, 자선적 책임)에 대하여 소비자들이 어떻게 바라보는지, 혹은 어떻게 인지하는지에 대해 측정할 수 있는 척도가 미흡한 실정이다. 특히 기업의 사회적 책임활동에 대한 척도가 서구사회 위주로 개발되어 국내에서 인용되다보니, 국내 특성에 맞는 기업의 사회적 책임활동을 측정할 수 있는 척도가 미흡하였다. 이에 본 연구는 다양한 이해관계들을 대상을 집단면접(FGI)을 실시하여 국내 상황에 맞는 척도를 개발하였고, 본 연구에서 개발된 새로운 척도가 기존 척도에 비하여 더 높은 예측력을 지니는지를 간접적으로 증명하였다. 본 연구결과를 통해 새롭게 개발된 기업의 사회적 책임활동에 대한 척도는 다음과 같다. 우선, 경제적 책임은 '제품의 품질개선 노력', '고객의 불평처리에 대한 체계구축', '이윤창출을 통한 국가 경제발전 이바지', '고용창출 노력', 법률적 책임으로는 '법적기준 준수', '직원들의 복지추구와 고용 관련법 준수', '명시된 계약적 책임이행', '기업경영 관련법 준수', '소비자보호법 준수', 윤리적 책임으로는 '윤리강령 지침마련', '과장광고나 허위광고', '투명경영', '사업파트너와의 공정한 거래', 자선적 책임으로는 '지역사회와의 협력사업', '스포츠 및 문화활동 지원', '지역사회 봉사', '사회환원' 등이다. 연구결과는 국내 기업들에게 경제적 책임활동의 중요성을 다시 한 번 인지시키고 있으며, 특히 국내 기업들에게 자사의 사회적 책임활동을 진단하는데 중요한 실무적인 시사점을 제시할 것이다.

• 한국조리학회지
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• 제22권4호
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• pp.114-127
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• 2016

본 연구에서는 소셜커머스를 이용하는 외식소비자들을 대상으로 재이용의도에 영향을 미치는 요인으로 지각된 위험과 상품구매 시 가격을 고려하는 정도인 가격의식성을 제시하여 영향관계를 검증해 보고자 한다. 이러한 검증결과를 통해 외식소비자들의 소셜커머스에 대한 행동의도를 파악하여 외식소셜커머스 관련 업체들의 마케팅전략 수립 시 활용할 수 있는 유용한 실무적 시사점을 제공하는데 본 연구의 목적을 두고자 한다. 연구의 공간적 범위와 조사대상은 소셜커머스에서 외식상품을 구매한 경험이 있는 전국의 20세 이상 남녀 내국인 거주자로 하였으며, 표본추출을 위한 소셜커머스 업체는 연간 방문자 수 기준으로 2014년 쇼핑 앱 순위에서 1위를 차지한 쿠팡으로 선정하였다. 조사대상자 중에서 쿠팡을 이용해 외식상품을 구매한 경험이 있는 지를 사전질문을 통해 파악한 후 경험이 있다고 응답한 사람을 대상으로 설문조사를 실시하였다. 연구결과, 정보위험과 개인보안위험, 심리적 위험, 시간손실위험은 재이용의도에 부정적인 영향이 있는 것으로 나타났으나 사회적 위험과 재무적 위험은 아무런 영향을 미치지 않는 것으로 나타났다. 가격의식성은 재이용의도에 긍정적인 영향을 미치는 것으로 나타났다. 외식소비자들의 지속적인 소셜커머스 이용에 영향을 미치는 요인으로 지각된 위험과 가격의식성의 중요성을 규명하였다.