• 산학경영연구
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• 제4권
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• pp.355-383
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• 1991

1. The Purpose of This study research: The focus of marketing until recently has simply been on sales which means the transfer of goods from the producer to the consumer and on profits therefrom. However, the excess supply of goods due to the expansion of the economy and the resulting fierce competition between companies have changed the nature of marketing. Maximizing consumers' satisfaction and establishing marketing mix strategies for market subdivision and penetration into the target market are now significant roles of the marketing manager. In addition, with regard to company management, information within the company which had been collected, managed and processed sporadically indegrated manner. The purpose of this research on marketing information systems in connection with the above will be to seek ways enabling us to create an efficient and integrated information system for an entire company. 2. The Method and Scop of This Stdudy: Marketing information systems, as a part of management information systems, shall be examined based on relevant theoretical literature. The research process shall be generally developed as follows: 1) The basic structure of the marketing information systems, including its fundamental purpose and necessity, shall be examined. 2) The method for a specific plan shall be presented through fundamental marketing strategy concepts and marketing decision-making. 3) A general model shall be presented based on examinations of various mod els used for marketing information systems and on research of the models' relationship with management information systems. 4) The direction of development shall be presented as the basis for gradual development following examination of the scope, pertinent issues, and means of improvement of the marketing information systems. 3. Summary and Conclusion: As the competition among the enterprises has become keen and thus the management of the contemporary enterprises shows the tendencies of uncertainty as well as complexity, all the managers must make the correct and prompt decision of their mind. Otherwise, the danger which will lead to and failure in the failure in the business may befall to the enterprise. Though computer system and information related techniques have the endless potentiality for the improvement of the enterprise, those are granted only to the enterprise which will be able to manage the computer system and information related techniques. In the contemporary industrial society, the need to a managerial information system has been increasing because all the complicated information can be stored, disposed and managed by the efficient method. And the marketing information system is also the integrated system which has been formed and developed through the efficient mixture of all the constituent elements including the definition of marketing research as the definition of the information system has been enlarged due to the reason shown above. The common point of the two systems is the man machine system functioning to help the efficient decision of the mind by introducing the computer system on the basis of user manager centered thought in order to provide informations to be useful in operation and management of the organization and the function of the mind decision. The purpose for the marketing information system lies in making the utmost use of marketing information available in the course of the mind decision. The reason why the contemporary enterprises necessitate the marketing information system are as follows: 1) The stages of the business operation are expanded wide to the world. 2) As the living standards of the consumers have been on the rise, the enter prise has to satisfy the consumer's "wants" than simple "needs".

• 한국콘텐츠학회논문지
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• 제13권2호
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• pp.390-399
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• 2013

본 연구는 금융위기 이후 새로운 질서로 부상되고 있는 뉴 노멀 시대하 한국 기업의 R&D투자가 각 산업에 미치는 기술파급효과를 생산유발효과, 전후방연관효과, 기술집약효과, 기술확산효과를 통하여 분석하였다. 분석결과 먼저, 생산유발계수가 높은 부문으로는 전문과학 및 기술서비스, 금속제품, 일반기계 등인 반면 비교적 작은 부문으로는 석유 및 석탄제품, 전력, 가스 및 수도 등으로 나타났다. 또한, 산업간 전 후방연관효과를 나타내는 감응도계수와 영향력계수는 비금속광물제품이나 수송장비 등의 부문에서 비교적 높게 나타나 이들 산업을 중심으로 R&D투자를 통한 기술혁신과 생산성 증대가 이루어진다면 여타 산업에 큰 파급효과를 유발하게 될 것으로 보인다. 기술파급효과인 R&D집약효과와 확산효과에서는 두 효과 모두 비교적 높은 부문은 전기 및 전자기기, 정밀기기, 그리고 전문과학 및 기술서비스부문으로 이들 산업으로부터 많은 기술이 체화되어 이전되고 있음을 알 수 있다. 특이한 사항으로 최근에 각광받고 있는 과학전문 및 기술서비스업은 집약효과 및 확산효과 모두에서 높은 R&D투자효과를 보여주고 있어 앞으로 이들 산업의 육성이 필요시 된다고 하겠다.

• 아태비즈니스연구
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• 제11권3호
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• pp.153-167
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• 2020

Purpose - The purpose of this study is to examine whether social value-related expenditures can be recognized as intangible assets in financial statements. Design/methodology/approach - This study examined social values defined in the economic and management fields and analyzed whether the social values have the characteristics of intangible assets. For this, the general definition of social value was derived from the concept of social value covered in previous studies. Next, we reviewed the definitions and recognition requirements for intangible assets under the current accounting standards. Based on this, we tried to suggest new criteria and disclosure methods for reporting social value-related expenditures that are not currently reported in financial statements as intangible assets in the financial statements and notes. Findings - First, as a criterion for recognizing social value-related expenditure as an intangible asset, we propose a relationship between social value-related expenditure and enterprise value. Where social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets. If social value-related expenditures have a statistically significant negative influence on business value, or the impact of social value-related expenditures on the enterprise value is not statistically significant, it is not recognized as asset. Second, new disclosure plans are proposed according to the combination of intangible assets by category and the relevance of enterprise value. After dividing social value-related expenditures into separate intangible asset categories, if social value-related expenditures have a statistically significant positive impact on corporate value, they are recognized as intangible assets in the financial statements. If expenditures have a statistically significant negative impact on business value, they should be recorded as essential notes. Finally, if the impact of social value-related expenditure on corporate value is not statistically significant, it should be listed as a supplement. Research implications or Originality - This study contributes to the concurrent research in that it is a priori study on whether social value-related expenditure can be recognized as an asset. This study suggests that the economic effect of social expenditure can be recognized in corporate financial statements, thereby providing companies with justification and effectiveness of social value-related expenditure.

• 한국융합학회논문지
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• 제12권8호
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• pp.229-243
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• 2021

체계적인 정보 보호 및 관리가 조직의 핵심 가치로 인식되면서, 조직들은 개인 중심의 정보 관리 방식에서 조직 중심의 정보 관리 방식으로의 전환을 추진하고 있다. 기업콘텐츠관리시스템은 내부자의 문서 보안과 정보 공유를 지원하는 시스템으로서, 최근 기술의 발전으로 많은 조직이 도입하고 있다. 본 연구는 사용자 관점에서 기업콘텐츠관리시스템의 지속적 활용을 통한 성과 향상의 방안을 제시하는 것을 목적으로 하며, 기술수용모델의 확장을 통해 지속적 이용의도 향상 방안을 제시한다. 연구는 기업콘텐츠관리시스템을 도입한 기업의 근로자들을 대상으로 설문하였으며, 구조방정식 모델링을 통해 선행연구로부터 도출한 연구가설을 검증하였다. 분석 결과, 기업콘텐츠관리시스템의 지속적 이용의도에 유용성과 이용 용이성이 영향을 미쳤으며, 지식공유 문화 환경과 기업콘텐츠관리시스템 품질 요인 기술수용모델 선행요인에 영향을 미쳤다. 본 연구의 결과는 사용자 관점에서 기업콘텐츠관리시스템 활용성 증대방안을 제시하였다는 측면에서 학술적, 실무적 시사점을 가진다.

• 한국유기농업학회지
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• 제28권3호
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• pp.367-386
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• 2020

The significance of this study was to analyze the quality value of organic livestock pork for the first time based on the results of managing and testing the cycling organic farming of black pork and vegetables within farm for two years. The results of analysis could be summarized as follows. First, the pork of experimental group with crop-livestock cycling farming showed the excellent quality and high consumer preference compared to the control group of general pork or pork from non-crop-livestock cycling organic farming. In the content ratio of Omega-3 as a representative essential fatty acid, it was 1.46 that was about 2.8 times more than general pork (0.52). In case of Omega-6, it had about 2.5 times more than general pork. Especially, the U/S ratio value which was the content ratio of Unsaturated Fatty Acid (UFA, U) of Saturated Fatty Acid (SFA, S), was largely shown in pork (2.93) from cycling organic farming. Second, it would be necessary to maintain the economies of scope shown in crop-livestock cycling organic farming, and the high quality value of livestock products. For this, there should be a value chain model that could realize the economies of scope and economies of scale at the same time based on scaling and diversification through cooperative organization between farmers. Through this, it would be possible to establish a cycling model called 'community cooperative agriculture' by forming local internal markets through cooperation of production-processing and integration of distribution-sale-consumption. For the managerial activation of this cooperative organization, the government should promote/support the small crop-livestock cycling organic farming cooperative organization in local unit. For securing the reliability of crop-livestock cycling organic agricultural products and crop-livestock cycling organic livestock products, it would be necessary to review the introduction of Participatory Guarantee System (PGS).

• 복합신소재구조학회 논문집
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• 제5권2호
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• pp.21-26
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• 2014

This paper introduces general concepts of jointless bridges and field construction case of semi-integral bridge with psc girder integrating end-diaphragm. The expansion joints need to satisfy thermal and safety conditions of bridges. General bridges with joints have some problems, which are frequently replacement cycle time from mechanical damage or unstable movement, maintenance cost and more. To solve these problems, Integral Abutment Bridges(IAB) have been applied overseas in the 1930s. In Korea, first IAB was constructed in the early 2000s and precast IAB systems was invented and applied lately. Kyungshin overpass bridge in Incheon is the Semi-IAB constructed, the span length is 2@35=70m and the width is 13.9m. The original plan was to use general joint bridge but design field changed with expectations for advanced economic estimation and maintenance. This changed method of B.I.B bridge construction provided not only workability, construction cost but also safety improvement at the same time.

• 수산해양기술연구
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• 제51권3호
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• pp.441-447
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• 2015

As a series of research plan, this study is to provide basic data necessary for the development of fishing industry which will contribute in establishing sound fishing culture in Jeju island through systematic management of fishing, protection of fishery resources and establishment of safety measures for fishermen in accordance with 'Fishing Management and Support Act'. To attain the proposed objective, this study conducted literature review and surveys on restriction standards of harmful substances generated from fishing equipment and baits, examined the current status of fishing management in popular fishing sites of other cities, and then reviewed and analyzed the fishing management and fishing-restriction zones in Jeju island. The survey on the opinions on the restriction criteria of fishing methods, tools and period, including the acceptable standards for harmful substances showed that general fishermen preferred 'alleviating the measure (44.8%)' to 'aggravating the measure (23.0%)'. Meanwhile, maritime police showed dominant opinion toward 'aggravating the restriction (52.2%)' over 'alleviating the measure (4.3%)'. Furthermore, fishing-related enterprise is favored 'aggravating the restriction (32.6%)' over 'alleviating the measure (27.9%)'. In the survey on the tolerance of fishing baits including criterion for content of certain substance in different types of bait, it showed 57.5% of general fishermen preferred alleviating restriction criteria while 20.7% of them favored tougher restriction. Whereas, 33.3% of maritime police group insisted such fishing baits should be more restricted while 16.7% answered it should be alleviated. 35.9% of fishing-related enterprise was in favor of alleviation while 14.3% preferred aggravation. Upon investigation on the status of fishing management in other cities and towns, it turned out that most of them had safety and convenience facilities, installed warning and guide signs in fishing sites, and set no fishing zones. The review of fishing management and restricted area showed that 10 sites required access restriction and 2 of 10 sites were considered to be partially restricted for weather and season. 82 fishing sites were regarded as unnecessary to be restricted and installation of safety facility and guide signs is necessary for the safety of fishermen.

• 산학경영연구
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• 제19권1호
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• pp.115-136
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• 2006

부가가치세는 각 거래단계마다 부가가치세를 거래 징수하고 세금계산서 발행 및 수수가 정상적으로 이루어져야 근거과세의 원칙에 따라 공평과세가 실현될 수 있다. 사업규모가 영세한 간이과세자에게는 기장의무 및 세금계산서 수취의무를 부여하지 않고 있어 근거과세가 이루어지지 않아 공평과세를 저해할 수 있다는 문제점이 제기 되어 왔다. 본 연구에서는 2006년도 국세통계연보에 나타난 간이과세자의 운영실태를 검토하고 간이과세의 폐지와 일반과세로 일원화하는 방안을 제시하고 간이과세의 폐지에 따른 보완책을 살펴봄으로서 부가가치세의 건전한 정착을 위한 개선방안을 제시하였다. 첫째, 간이과세제도를 폐지하고 일반과세로 전환하는 방향을 제시하였다. 간이과세제도를 일시에 폐지하면 영세사업자들의 세금부담이 급격히 증가하기 때문에 간이과세 폐지에 따른 세부담을 완화하기 위해 일반과세로 과세 유형 전환시에 일정기간 동안 세부담을 차등 경감해줘야 하고 간이과세의 폐지에 따른 충격을 줄이기 위하여 단계적으로 폐지하여야 한다. 둘째, 소액부징수 기준금액을 엄격하게 적용하여야 할 것이다. 현행 부가가치납부 면제기준은 공급대가가 연 2천400만원이하인 영세한 소규모사업자가 해당되며 우리나라 간이과세자의 88.2%에 해당된다. 소액부징수 기준금액을 상향조정하는 경우 부가가치세 면제자만 양산되기 때문에 소액부징수 기준금액을 엄격히 적용해서 영세사업자의 납세편의의 목적이라는 당초취지에 합당한 경우에만 인정하여야 할 것이다.

• 산업경영시스템학회지
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• 제6권9호
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• pp.111-124
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• 1983

The basic model of decision problem the enterprise is conforonted with includes the following 3 elements ; 1) Elements that can not be controlled by the decision maker : In the thesis elements are named environmental variables, and varied itself according to the change of environmental condition. 2) Elements that can be controlled by the decision maker ; These elements are called decision elements in the thesis and variable according to the event. 3) object of decision making : The degree of achievement to the object is identified by taking various criteria- The index indicating the degree of achievement to the object whatever criterion is applied is called object function in the thesis. It's the fanetion of environmental variable, decision variable and object function. The relation between them brings forth the relation formula that characterize the each problem. The basic types of decision making model use in the thesis are as following ; 1) The problem of decision making under conditions of certainty. 2) The problem of decision making under conditions of risk. 3) The problem of decision making under conditions of uncertainty. 4) The problem of decision making under competitive condition. in general case that the Profit of two decision makers varies, what we regard the decision that make the sum of profit of two men maximum as the best choice for two men has a reasonability in certain case. When the sum of profit two men is zero, by taking toe promise that ail of them art according to the min-max criteria and by extending the object of choice to the mixed strategy. We certify the existance of equilibrium solution and admit them as the best solution of competitive model in general.

• 한국정보통신학회논문지
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• 제18권3호
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• pp.631-637
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• 2014

현재 SNS는 일반적인 소셜 커뮤니케이션 기능과 더불어 회사나 교육기관 등의 다양한 분야에서 빠른 의사결정이나 효율적인 업무처리 등에 널리 활용되고 있다. 하지만 기존의 일반적인 SNS 플랫폼들은 사용자 그룹을 위한 계층적인 협업 워크스페이스 환경이나 마이그레이션을 위한 워크스페이스 백업 기능을 제공하지 못한다. 본 논문에서는 협업 미들웨어인 C3ware를 이용하여 Elgg SNS 플랫폼을 확장한 협업 워크스페이스 환경인 ElggSpace에 대해서 설명한다. ElggSpace는 클라우드 스토리지 기반의 C3ware와 연동하여 사용자 그룹의 대용량 자원 공유를 위한 협업 워크스페이스를 체계적으로 지원한다. 이와 더불어 ElggSpace는 자원 관리를 위한 고수준의 접근제어와 워크스페이스 백업기능을 제공하여 효과적인 협업을 가능하게 한다.