• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.43-50
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• 2020

Disclosure level in interim financial reporting is important for information users to make business decisions. This has received much attention from the information users. The article is aimed at determining the factors of financial ratios, which impact on the disclosure level in interim financial reporting. The authors use the ordinary least squares to test. The sample consists of 418 VN100 over a 6-year period from 2014 to 2019. The results show that there are four factors that positively impact on the disclosure level in interim financial reporting: Enterprise size (SIZE); Liquidity (LIQI); Sales growth (GROW) and Profitability (ROE). The article proposes some policy recommendations to contribute to improving disclosure level in interim financial reporting. Accordingly, State Securities Commission of Vietnam should strengthen the regular inspection of VN100's disclosure level in interim financial reporting and also should enforce strict sanctions or may consider delisting in cases of listed enterprises with incomplete disclosure. The managers of VN100 need to raise the sense of responsibility of information providers to ensure adequate information in interim financial reporting. Investors should also pay attention to the financial ratios of VN100 such as firm size, return-on-equity, liquidity, and sales growth to get useful information and ensure sound business decisions.

• 유통과학연구
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• 제16권2호
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• pp.89-99
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• 2018

Purpose - In this study, we discuss the current status and barriers of digital transformation focused on small businesses. More specifically, this study consists of two studies. The purpose of study 1 is to investigate the effect of digitization of small businesses on the sales of stores and the number of visiting customers. The purpose of Study 2 is to examine the status and obstacles of online channels use by small businesses. Research design, data, and methodology - In Study 1, we will examine the changes in sales and visitor numbers of stores that are rapidly adapting to digital transformation among small business. For this, we utilize the actual situation of store management survey conducted by the Small Enterprise and Market Service. Specifically, multiple regression equations were used to determine whether blogs and online shopping malls were operating, and the proportion of credit cards to sales as independent variables and sales and number of visiting customers as dependent variables. Next, in Study 2, we surveyed the 15 small business owners in the latest survey on the actual situation of store management survey conducted in 2015, and conducted an in-depth interview to examine the barriers to the use of online channels by small business. Results - As a result of study 1, it is found that the small business who run the blogs have higher sales and visits than the small business who do not. However, there is no difference in the sales and the number of visiting customers between the stores that operate the online shopping malls and those that do not. Second, the higher the proportion of credit cards, the higher the sales and the number of visiting customers. In study 2, we analyzed the barriers to the expansion of online channels by in-depth interviews. Interviews show that barriers to access to online channels are limited by search neutrality, high commission burden, and low bargaining power. These problems are caused by the insufficiency of small business compared to online and mobile portal and O2O platform vendors. Conclusions - This study suggests that small business who have difficulty in establishing direct online channels need digital transformation of small business. In addition, when using such an external platform, we have identified the problems that small business face.

• 한국조리학회지
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• 제6권2호
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• pp.315-330
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• 2000

The development of foodservice franchise is inevitable in the developmental process of domestic foodservice industry and it has been led by some big enterprises and foreign brands, but foodservice franchise of a new and differential form will be rapidly developed. The success of franchise can be resulted under the recognition that franchiser and franchise are in the common fate as the partner. Franchisee must make its best efforts to enhance the unity and value of brand jointly with franchiser. Therefore. franchisee has to make efforts to maintain the quality of commodity and service, not to damage the value of title and follow the guidance and effort of franchiser it chose. Franchiser must have the recognition that the success of franchisee is the key of that of franchiser and give franchisee a reliability in order that it follows the order of franchiser. It must have the consciousness that it can achieve the success through the increase of sales by franchisee and support franchisee with trust not to have the easygoing way of thinking to derive its income of commission from increasing the number of franchisees.

• 한국유통학회지:유통연구
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• 제17권1호
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• pp.37-63
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• 2012

가맹사업에 있어 배타적 영업지역보호정책의 문제는 경제학 및 경영학 분야뿐만 아니라 사회 정치적으로 매우 중요한 쟁점이다. 본 연구는 배타적 영업지역과 관련한 기존 문헌을 토대로 가맹사업에서의 효율성 관점에서 배타적 영업지역보호에 영향을 미치는 변수와 배타적 영업지역 보호가 가맹본부 및 가맹점의 성과에 미치는 영향을 분석하고 있다. 가맹점의 대부분이 중소상인들이란 점을 감안하면 유통정책적으로도 중요한 의미가 있다고 할 수 있다. 본연구는 사회적으로도 잇슈가 될 수 있는 기업의 전략을 타당성과 당위성, 그리고 논리성으로만 평가하는 것이 아니라 실제 자료를 근거로 분석하였다. 또, 정책연구들이 가지고 있는 자료와 이론의 한계를 감안한 탐색적 방법론을 활용하여 보다 실질적이고 현실적용성이 뛰어난 분석을 제안하였다. 분석 결과, 배타적 영업지역보호는 긍정적인 효과가 있기는 하지만 통계적으로 유의하지 못하였으며, 가맹점과 가맹본부간의 로얄티가 많아서 위험공유성향이 클때에는 배타적 영업지역보호를 하지 않는 것이 효과적이었고, 가맹점을 모집하기 위해 배타적 영업지역보호를 해주거나 배타적 영업지역보호를 통해서 가맹사업본부내의 효율성을 키우기 위한 경우에는 긍정적인 효과가 유의하게 나타나는 것으로 밝혀졌다. 하지만 외부경쟁으로부터 직영점을 보호하기 위하거나 시장성장을 활용하기 위한 배타적 영업지역보호는 좋은 성과를 내지 못하였다. 또한 쉽게 배타적 영업지역보호를 할 수 있기에 이런 제도를 도입하는 것도 역시 좋은 성과를 내지 못한 것으로 나타났다. 결과적으로 배타적 영업지역보호가 기업의 운영효율을 증대시키기 위하여 하는 경우는 성과가 좋으나 다른 목적을 위하여 배타적 영업지역보호를 활용하는 것은 바람직한 결과를 못내는 것으로 나타났다. 본 연구는 분석결과를 토대로 영업지역 보호를 획일적으로 활용하거나 법으로 강제하기 보다는 가맹사업본부와 가맹점의 관계 및 상황, 또 동기에 맞추어 탄력적으로 적용하는 것이 바람직하다는 제안을 하고 있으며, 이를 근거로 몇 가지 정책적 시사점을 제시하였다.

• 한국중재학회지:중재연구
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• 제14권2호
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• pp.135-172
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• 2004

While doing business in China foreign companies occasionally find themselves embroiled in disputes with Chinese individuals, companies or the Chinese Government. There are three primary ways to resolve a commercial dispute in China are negotiation, arbitration and litigation. The best way of dispute resolution is negotiation as it is the least expensive method and the working relationship of both parties concerned in dispute. But negotiations do not always give rise to resolution. Arbitration is the next choice. Unless the parties concerned can agree to resort to arbitration after the dispute has arisen, the underlying contract namely, sales contract or separate agreement must show that disputes will be resolved by arbitration. Agreements to arbitration specify arbitration body and governing law. There are two Chinese government -sponsored arbitration bodies for handling cases involving at least one foreign party: China International Economic and Trade Arbitration Commission(CIETAC) and China Maritime Arbitration Commission(CMAC) for maritime disputes. Contracts regarding foreign companies doing business in China often designate CIETAC arbitration. CIETAC distinguishes between two kinds of dispute resolutions, foreign-related arbitration and domestic arbitration. For a dispute to be classified as foreign-related arbitration, one of the companies must be a foreign entity without a major production facility or investment in China. CIETAC has published rules which govern the selection of a panel if the contract does not specify how the choice of arbitration will be handled. CIETAC's list of arbitrators for foreign-related disputes, from which CIETAC's arbitrators must en chosen, includes may non-Chines arbitrators. But many foreign experts believe that some aspects of CIETAC needs to be improved. The purpose of this paper is to improve the understanding of arbitration in China, CIETAC by way of studying the current situation and improvement of international commercial arbitration in China.

• 한국의류학회지
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• 제30권2호
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• pp.221-232
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• 2006

The purposes of this paper were to identity the present condition of the imported fashion luxury brands' market arid to analyze the differences of marketing strategies according to the types of retailers. We selected 3 department stores, 5 luxury brands, 5 stores in Dongdeamun Market, and 5 internet luxury shopping malls, and conducted key informant survey to 20 experts. The brands in department stores consisted the goods according to VIPs' pre-orders, sales of the previous year, and fashion trends, and offered the differentiated customer services to VIPs. The stores in Dongdaemun Market bought the products from the parallel importers or imported the goods from the original nations of the brands by themselves. The goods in stock and steady sellers were comprised of the main portion of all products, and leather goods were dominated. The price of goods in stock was about $30\∼50\%$ lower than the normal price of department stores, but the new products' price was only about 10$\%$ lower than that of department stores. Luxury shopping malls could be classified into two types; one conducted both product buying and commission sale, and the other conducted commission sale only. In former case, however, the product buying portion was under 30$\%$. Product assortments and the price strategy were similar to the stores of Dongdeamun Market, and CRM was conducted partially.

• 유통과학연구
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• 제14권12호
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• pp.71-78
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• 2016

Purpose - This paper is for the Analysis on the Hindrance Factors and Activation Scheme by the Type of Distribution Channel in Direct transaction of Agricultural Products. As the distribution structure of agricultural products has become changable, farmers seem to use the type of direct distribution in order to enhance the receiving price. This study aims to explore the hindrance factors and income variation rate in direct transaction of agricultural produces, specifically focusing on the 167 farmers. Research design, data, and methodology - To ascertain the hindrance factors exactly by the type of distribution channel, the managements were classified by four subcategories, that is high sales percentage with shopping malls, SNS, shopping malls and SNS, and off-line direct transaction. Results - As a result of the hypothesis test, hinderance factors in online direct deal activation were found to be in the order of the difficulty in continuous content production, the difficulty in shopping mall operation and maintenance, and the difficulty in card commission problems, and in the order of the difficulties in continuous content production, the difficulty in continuous content production, the difficulty in shopping mall operation and maintenance, and the difficulty in branding for the SNS group. Thus, it can be seen that the difficulty in continuous content production, shopping mall operation and maintenance were found to be the biggest obstacles. In addition, hindering factors in online direct deal activation were found to be in the order of the difficulty in credit card settlement, the difficulty in publicity, and the difficulty in dealing with unsold goods. The group with high sales rate in shopping mall was found to be increased by 23.9% in the gross income compared to the previous year, the group with high SNS sales ratio increased by 56.5%, the group with direct offline transaction increased by 37.1%, among which the group with the highest increase rate of SNS sales ratio was found to be the highest from the rate of increase/decrease of the income, which was statistically significant. Conclusions - It can be suggested that government and local government may provide agricultural management with supporting plan which in turn can activate direct transaction in any possible ways.

• 한국IT서비스학회지
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• 제14권1호
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• pp.251-262
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• 2015

This study checks the conceptual definition of domestic book curation which is still in the beginning stage, the necessity of developing service and business, domestic and overseas case of relevant service. Further, the problem of book recommendation service and the difficulty anticipated in the embodiment of service are investigated together and the business model as new IT service is suggested to supplement them. Specifically, the collection of book information and customer information (interest and purchase pattern) and the procedure of mining the collected information and the process of embodying visualization was presented in the sector of service in the first place. Then, the technical transfer of developed solution and the construction cost and the method to impose commission over contents sales are presented in the sector of business. Diverse social and economic effects are expected to realize by developing and utilizing such services, namely, promoting the distribution of excellent book which were kept in dead storage so far due to lack of marketing support, recommendation readers the proper books which are convenient and necessary.

• 통상정보연구
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• 제10권3호
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• pp.143-162
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• 2008

The Title 19 of the U.S. Code covers custom duties and is the heart of international trade regulation in the U.S.. Among the provisions in Title 19, is Chapter 4, the Tariff Act of 1930. Under U.S. Antidumping duty law, dumping occurs when `subject merchandise' is imported into the U.S. and sold at less than `fair value.' The administration of U.S. Antidumping duty law is shared between the Department of Commerce('Commerce') and International Trade Commission('USITC'). The U.S. Court of International Trade ("CIT") and the U.S. Court of Appeals for the Federal Circuit ("CAFC") decided the review of antidumping duty ("AD") determinations and administrative review results issued by the Commerce and the USITC, as well as the review of countervailing duty ("CVD") decisions. In Eurodif S.A. v. United States, the CAFC considered the important issue of whether the antidumping and countervailing duty laws apply to sales and purchases of services--in this case, the sale or purchase of enrichment services. Although the federal courts had considered the issue of whether a sale of enrichment services constitutes a sale of goods, the issue had never arisen in the context of the antidumping and countervailing duty laws. Also this is the first time that the Supreme Court has ever agreed to consider an antidumping case.

• 복식
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• 제54권4호
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• pp.15-26
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• 2004

The study was done to provide domestic fashion multi-shops with basic Information about the distribution and the promotion strategies through an investigation the marketing strategies for domestic multi-shop dealt with imported product only. Data were collected from Interview with a buyer or a staff of marketing department of Domestic Fashion Multi-shop dealt with Imported Product only. The results were as follows： For the distribution strategies, these fashion multi-shops as chosen were all placed in department stores. Their distribution channels were diverse like road shop, shop in department store and shop under direct management of department store. In case of shop in department store, it was common that the shop paid a definite commission to the department store. But S shop was managed directly by a department store as an advanced buying system that department store bought and sold goods and held themselves responsible for overstock. For the promotion strategies, these fashion multi-shops didn't make a definite budget for advertising and publicity contrary to other one-brands. But they attached importance to visual merchandising (VMD) because they had to harmonized the concept of a shop with various brands. Also they concentrated on seasonal fashion show, management of their customers and personal sales.