• Title/Summary/Keyword: Sales account

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A Study on the Buyer's Timely Inspection of the Goods in International Sale of Goods (국제물품매매에서 물품검사시기에 관한 고찰)

  • HA, Kang-Hun
    • THE INTERNATIONAL COMMERCE & LAW REVIEW
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    • v.74
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    • pp.1-23
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    • 2017
  • The buyer must examine the goods, or cause them to be examined, within as short a period as is practicable in the circumstances. Article 38 lays down a fundamental principle that requires the buyer to examine quickly the goods delivered by the seller. Article 38 (1) provides that the examination be made within as short a period as practicable in the circumstances. The goods have to be examined within as short a period as is practicable in the circumstances. The rule is based on the fundamental idea of reasonableness, meaning that the buyer must examine the goods as soon as reasonably possible. It may be said that the buyer should act reasonably fast. Article 38 (2), (3) concerns sales involving carriage of the goods, where the seller's obligation to deliver consists in handing the goods over to the first carrier for transmission to the buyer. In this case the buyer is generally able to examine the goods only after they have come to destination. Article 38 (3) takes into account the case where the buyer redirects the goods in transit or re-dispatches them to another destination. Redirection in transit occurs when the destination is changed before the goods are received by the buyer. The buyer could re-dispatch the goods without having them unloaded, or re-dispatch them through another carrier.

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Rule based Component Development Technique and Case study (룰 기반 컴포넌트 개발 기법 및 사례)

  • Kim Jeong Ah;Hwang Sun Myung;Jin Young Taek
    • The KIPS Transactions:PartD
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    • v.12D no.2 s.98
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    • pp.275-282
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    • 2005
  • In order to increase extendibility and reusability of components during component design, the variability discovered in a business application development needs to be defined to separate rules. That is because component adaptation techniques through redefinition of implementation classes and interface wrapping have limits to support the component reusability. Therefore, It's essential to design the component which takes into account the future reusability in the component development. In this paper, we extended the existing component architecture to incorporate rule components by separating variable properties from the components and defined the necessary syntax for the rule definition. In the case study, we built the business components for an insurance sales application and verified the component reusability through the rule redefining.

Evaluation of Program Effectiveness Using Panel Data : Focused on Fusion Technology Program (패널자료를 이용한 사업의 효과성 분석 : 산업융합원천기술개발사업을 중심으로)

  • Kim, Heung-Kyu;Kang, Won-Jin;Bae, Jin-Hee
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.37 no.3
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    • pp.122-128
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    • 2014
  • When evaluating effectiveness of a program, there is a tendency to simply compare the performances of the treated before and after the program or to compare the differences in the performances of the treated and the untreated before-after the program. However, these ways of evaluating effectiveness have problems because they can't account for environmental changes affecting the treated and/or effects coming from the differences between the treated and the untreated. Therefore, in this paper, panel data analysis (fixed effects model) is suggested as a means to overcome these problems and is utilized to evaluate the effectiveness of fusion technology program conducted by Ministry of Trade, Industry and Energy, Korea. As a result, it turns out that the program has definitely positive impacts on the beneficiary in terms of sales, R&D expenditure, and employment.

PoF based Fatigue Durability Analysis of Automobile Suspension Module (고장물리 기반 자동차 서스펜션 모듈 내구설계)

  • Han, Seung-Ho;Lee, Jai-Kyung;Lee, Tae-Hee;Jang, Kwang-Sub
    • Proceedings of the KSME Conference
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    • 2008.11a
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    • pp.1320-1325
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    • 2008
  • In the manufacture of automobile suspension modules at a company as parts supplier, the design process includes the detail design and the design modification via structural and fatigue durability analyses considering PoF(physics of failure) of their weldments that are repeated more than four times sequentially. The approval of the design and the release of final drawings follows. For the suspension modules, e.g. control arms and cross member, the man-hours per worker required in the process outlined above can reach as high as 1,414hours. Application of the developed integrated design system can reduce the man-hours of 1,004. In comparison with the conventional design process, this integrated design system reduces the required time by about 40%. If expense is taken into account, a savings of approximately $192,000 is estimated, assuming the design process accounts for 1.5% of total sales for the parts supplier

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A Study on the Improving Measures of Private Brand Clothing Products in Domestic Department Stores

  • Kim, Wan-Joo;Kim, Moon-Sook
    • The International Journal of Costume Culture
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    • v.4 no.1
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    • pp.44-60
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    • 2001
  • The purpose of this study is to present suggestions to improve the problems the domestic department stores face by analyzing and comparing the status of the development of PB which is absolutely critical for the specialized domestic department stores to survive, and to search for the future course which may lead to boosting sales and profit by developing the strategic PB products. Selected for this study were atotal of 20 PB's out of domestic as well s foreign PB's in the 4 big department stores. The data were analyzed with SAS package employed as per the by items frequency, percent, mean and standard deviation. From the above study, following viewpoints can be taken into account for the future development of PB ; First, the active will of the excutive is basically necessary for successful development of PB, by relying on long-term investment. Second, the existing mid or low-price goods should be in line with the mid or high price one's development for domestic merchandising with focus on middle or high class society. Third, the stock burden, biggest problem of PB, can be solved by discount policy at optimum prices and success rate of merchandising prediction.

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A Study on the Job Stress of the Hotel Employees (호텔종사자의 직장 내에서의 스트레스에 관한 연구)

  • 이선호
    • Culinary science and hospitality research
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    • v.7 no.2
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    • pp.195-215
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    • 2001
  • This study is of an analysis of the kinds of influences on the subordinate variables through the adjusting variables by the independent variables which serve as the perception factor of job stress. also This study, with taking the workers for the hotel employees who are in the room, food & beverage and cook, was carried out so as to analyze deeply and throughly the stress of work they experience in doing their job and the tension incited from this stress and the strategy used for meeting this stress to grope for raising plan for the degree of satisfaction with their job of the workers for the hotel. In order for, this study ran paralled with literature study and research study, taking 615 workers who are now working in hotel. Job stress is easily negligible in hotel business not only because it is hard to identify and measure its concrete entity on account of its intangible characteristic but also because it is impossible to check physically the relationship with each direct behavior. If job stress continue, however, it can cause neglect of duty, change of occupation, deterioration of service quality and eventually aggravate the cost of a hotel business and decrease the hotel sales. Consequently, it is highly necessary to increase job satisfaction by identifying systematically and eliminating the stress factor of hotel employees in order to accomplish particularly experience unique job stress in the course of contact since they should provide the customer with their services.

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Comparison Analysis on Package Design Elements of Low-Price Cosmetic Contents in Korea and China (한·중 저가 화장품 콘텐츠의 패키지 디자인요소 비교 분석)

  • Wang, Xlaohui;Park, Youngsim;Kim, Cheeyong;Lee, Changkeun
    • Journal of Korea Multimedia Society
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    • v.19 no.8
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    • pp.1553-1563
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    • 2016
  • Thesedays, not only a quality of a product but also a design of it plays an important role. Throughout this analysis, I would like to discuss how a design of package works in the cosmetics with the fact that low cost cosmetics sales better than high cost cosmetics. In this research, there are five samples each for Korean and Chinese low-costed cosmetics to yield a result about an element of package design. Based on that result, there was an survey about two different package design followed by the research problems. Throughout research, an attention and familiarity of package which was considered of characteristics of China was more effective on Chinese consumers. In order to activate the content market of cosmetics, it is utilized to manufacture taking into account the maximum of the design elements in the package design is a conclusion that affect the time of purchase. In this paper, one in which I hope to help in the development of being utilized as a basis article content market industry for pre-market research foray into the Chinese market is South Korean cosmetics.

Cost Behavior of Decline-Stage firms with High R&D Intensity (연구개발 집약도가 높은 쇠퇴기 기업들의 원가행태)

  • Oh, Sang-Hoon;Yi, Sung-Wook
    • Asia-Pacific Journal of Business
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    • v.12 no.3
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    • pp.397-415
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    • 2021
  • Purpose - The purpose of this study is to analyze the cost behavior of firms, taking into account both high R&D intensity and situations in which R&D activities are likely to be performed efficiently. Design/methodology/approach - During the sample period from 2002 to 2019, regression analysis is conducted on the manufacturing firms with December fiscal year listed on KOSDAQ. The degree of R&D expenditure was measured by R&D intensity. The efficient R&D situation is measured as the decline stage firms in the KOSDAQ market, which are relatively smaller than the KOSPI market. Findings - Firms in the decline phase and high R&D intensity showed the cost stickiness. Because these firms anticipate an optimistic future, they do little to cut current costs even if their current sales decrease. Research implications or Originality - Firstly, it is confirmed that both the extent of R&D expenditure and the situation in which R&D will be effectively performed are important in the study of cost behavior. Secondly, we present a new perspective on strategy research that favors the use of cost advantage strategy related to cost anti-stickiness for the decline firms.

Improvement Plan for Cash Receipt System

  • Kim, Ki Beom;Woo, Hyung Rok
    • International Journal of Internet, Broadcasting and Communication
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    • v.14 no.3
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    • pp.243-248
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    • 2022
  • Considering the current situation where cash transactions account for 51.5% of private consumption expenditure, it is very important to secure a tax base by exposing business operators' cash transactions. In the September 2011 national audit, it was pointed out that although a significant part of the investment amount of businesses (VAN operators, etc.) related to the issuance of cash receipts has been recovered, they are still supported through the state tax. At this point in time when a significant amount of the initial investment has been recovered, it is necessary to study a new way to support business operators through methods other than the tax credit method. This study proposes various methods to improve the current cash receipt system and describes the advantages and disadvantages of each method. The most important thing for the improvement of the cash receipt system is that the issuance of cash receipts should be beneficial to business operators. As a result of this study, the most desirable improvement method is to provide differential compensation for the discriminatory cost because the cost is different for each cash receipt operator. For this purpose, we analyze the best way to improve the cash receipt system is a tax credit method and a tax credit for maintenance costs.

Effect of Managers' Positive Leadership on Quality Management Activities and Business Performance: Focusing Non-Ferrous Metal Manufacturing Industry (관리자의 긍정적 리더십이 품질경영활동과 경영성과에 미치는 영향: 비철금속 제조업 중심으로)

  • Tae-Ho Ahn;Soo-Yong Park;Dong-Hyung Lee
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.46 no.4
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    • pp.107-115
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    • 2023
  • Mid-sized manufacturing companies, which account for 0.7%(5,480 companies), 13.8%(1.169 million persons) of total employment, and 15.7% of total sales, have recently experienced a lot of difficulties in management activities due to the impact of COVID-19, the U.S.-China trade war, and the collapse of global supply chains. To overcome this, revitalization of quality management activities to strengthen corporate competitiveness is emerging as an urgent task. In order for these quality management activities to achieve their intended purpose, the positive leadership of corporate managers is very important above all else. There have been many studies related to positive leadership, but most have focused on charismatic leadership and transformational leadership centered on large companies or small and medium-sized enterprises. Therefore, this study aims to present ways to strengthen the leadership of managers by empirically analyzing how the positive leadership of managers of mid-sized manufacturing companies, which was relatively under-researched, affects quality management activities and Business performance(Balanced Score Card; BSC).