• 동아시아경상학회지
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• 제6권4호
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• pp.1-12
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• 2018

Purpose - This paper tests the effect of the structure of manufacturing and marketing subsidiary network on FX exposure of Korean MNEs. Furthermore, the moderating effect of pass-through ability on the relationship between the subsidiary network and FX exposure is explored. Research design and methodology - This study utilizes a sample of 309 Korean MNEs constructed from database offered by KOTRA and KIS-VALUE. Results - As operational flexibility arising from having operations in multiple locations provides an option for firms to tackle FX exposure, greater breadth of manufacturing subsidiary network reduces FX exposure, and greater depth increases FX exposure. However, both the breadth and depth of marketing subsidiary network decrease FX exposure due to the firm's higher level of market presence and knowledge to devise an appropriate marketing strategy that can buffer adverse exchange rate movement. Such an effect is intensified when MNE's have FX exposure pass-through ability stemming from differentiated good. Conclusions - Empirical findings suggest that types and structure of Korean MNEs' foreign subsidiary network are closely related to the level of FX exposure they are experiencing. Also, they can utilize marketing subsidiary network more efficiently when having a higher R&D intensity.

• 정보화연구
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• 제11권3호
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• pp.311-320
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• 2014

본 연구의 목적은 본사와 지사의 유연성이 글로벌 ERP 시스템의 구축 성과에 미치는 영향을 이해하는 것이다. 구체적으로 본 연구의 질문은 다음과 같다. 첫째, 글로벌 ERP 시스템 구축과 관련이 있는 본사와 지사의 유연성 차원에는 무엇이 있는가? 둘째, 이들 유연성 차원들 각각이 글로벌 ERP 시스템 구축 성과에 미치는 영향은 어떠한가? 본 연구는 이론적 검토를 통해 글로벌 ERP 시스템 구축과 관련이 있는 본사가 갖추어야 할 3가지 유형의 유연성과 지사가 갖추어야 할 3가지 유형의 유연성을 제시하였다. 그리고 본 연구는 글로벌 기업인 보그워너(BorgWarner)를 사례기업으로 선정하고 이 기업이 글로벌 ERP 시스템을 성공적으로 구축하는데, 어떤 유연성 요인이 성과에 기여하였는지를 사례 조사하였다.

• 복식
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• 제60권10호
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• pp.88-99
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• 2010

The purpose of this study is to express visual and functional diversity through modifiable design, and to suggest a methodological model. With this view, this study was aimed to departmentalize the case of knitwear in modifiable design of clothes and propose the possibility of variable knit fashion through make the most of knit's characteristics. Four wearable physical clothes using the most of flexible knits' characteristics were made for this study based on the modifiable design on the expressive tendency and analysis of plasticity. The following results were obtained. First, as modifiable knit design can create effects of several dresses in visual aspect and functional aspect, so it has practicality and functionality. Because modifiable clothes required wearer's participation, this have amusement that give enjoyment and freshness to wearer. Second, in mode of wearing, flexibility of knit is suitable character to open & close and change of wearing position. In manipulation, a prearranged plan for line of clothes and good choice of subsidiary materials are important. Third, the characteristics of knits allow using and mixing with different pattern and materials on the two sides of the same cloths except for the some of the parts. Moreover, there is no unraveled thread on the part of knits margin against woven, so it has the broad applicable range for the changeable design. Finally, the form and function, a prearranged plan for modifiable design of clothes have all contributed in creating new structure and patterns in design.

• 한국농촌건축학회논문집
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• 제5권3호
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• pp.65-74
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• 2003

Though there are high needs for the development of elderly house in rural area, there is not carried out at all. So, the purpose of this study is to provide the criteria to develop the architectural mode of elderly elderly house in rural area. The facts found in this study can be summarized as follows ; The elderly house in rural area. is increasingly being located near town. This is derived from the fact that the brand-new generation of the aged has the great likelihood to participate in social activities. So, Paid Elderly Home needs to be developed in town or suburbs. Medical facilities are indispensable in elderly house in rural area. So it is necessary that elderly house in rural area is closely connected with hospital and medical treatments. Inmates want small-sized rooms, thus one room shaped home should be built for these demands. And the flexibility of the spaces which can make two units into one should be applied to the plan and the design of the elderly house in rural area. The Home's medical facilities should be planned by considering the relationship with the Hospital. Factors for architectural planning of elderly house in rural area is movement pattern, safety facilities, and preferred subsidiary facilities through considering the physical and psychological characteristics.

• 한국실내디자인학회논문집
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• 제14권3호
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• pp.114-121
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• 2005

Louis 1. Kahn was a wise architect who learned from history. He developed his own unique architecture by combining his creative sense with design principles and vocabularies that can be found in historical architecture. When restricting a space, he surrounded the space with thick walls as it had been done in historical buildings. The interior space encompassed by this method became a center-oriented and stable space. The objective of this study is to find the characteristics of Kahn's interior spaces by analyzing his projects in terms of space, form, daylight and materials. For this purpose, five works that are considered to have significance from the aspect of interior design were selected and analyzed. The characteristics realized through this study are as follows. A) Spatial features: 1) Generally speaking, each required space has been arranged symmetrically. 2) Being clearly defined as the main space, the subsidiary space, or the service space, each space also was placed very functionally. 3) The space encompassed by thick walls became a center-oriented, stable space. And in most case, it was characterized as a dark space. B) Formative features: 4) The space was defined as a basic solid such as a cylinder, a hexahedron, and an octagonal box, and was developed into a complex shape by the recessed windows. 5) Historical vocabularies such as an arch, a vault, and a dome were reinterpreted in new ways by kahn's own eyes. 6) Haying diverse shapes, the skylights enrich the space in terms of form. C) Daylight feature: 7) The vertical light entering through the skylights creates a solemn and mysterious atmosphere. 8) Given the shadows from the windows that change according to time, the interior space becomes a very vivid space. D) Material feature: 9) Harmonized with cold and smooth materials such as exposed concrete, metal, and glass, the interior space provides a modern atmosphere. 10) Warm appearing wood was used for furniture and part of walls or floors. The effective use of wood takes on a role that is quite complementary to the cold ambience of the smooth and cold materials. 11) With flexibility In building shapes, the concrete becomes the form-endowing materials.

• 중소기업연구
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• 제31권2호
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• pp.85-102
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• 2009

기업환경의 국제화 및 세계화에 따라 국내에 진출하는 다국적기업의 수는 증가할 것으로 보이는데, 그들을 효율적으로 관리할 수 있는 적절한 수단은 별로 연구되고 있지 않은 것 같다. 다국적기업의 국제이전가격은 정교하게 설정되어 조세부담을 회피할 수 있기 때문에, 이를 관리하기 위해서는 다국적기업의 행태를 이해할 필요가 있다. 본 연구는 우리나라에 진출한 외국인 기업의 특성 및 환경적 요인이 국제이전가격의 설정방식에 미치는 영향을 확인하고자 하는데 그 목표를 두고 있다. 2004년 현재 우리나라에 미화 100만불 이상의 직접투자를 수행하고 있는 외국인 투자기업 861개 기업을 대상으로 설문조사를 시행한 결과 121개 기업이 응답하여 이를 본 연구의 분석자료로 사용하였다. 종속변수로는 국제이전가격설정방법이 시장기준 혹은 원가기준에 의거하였는지의 여부를 묻는 2원적변수를 채택하였다. 시장기준방법의 경우 객관성이 높아 세무당국이 선호하는 방법임에 비해 원가기준은 경영자의 주관적인 판단이 개입될 소지가 많아 객관성이 떨어진다는 점에서 구분되기 때문이다. 독립변수로는 법인세, 관세, 세무당국과의 관계, 세무조사가능성, 현지투자자의 지분율, 내부거래비중, 매출액 및 제품수명주기가 채택되었고, 통제변수로는 중소기업여부 및 투자자의 국적이 더미변수의 형태로 포함되었다. 분석 결과를 살펴보면 세무변수로는 법인세와 관세가 유의하게 나타났는데, 그 중요도가 높을수록 경영자에게 재량권이 있는 원가기준이전가격방식을 선호하는 것으로 나타났다. 또 세무당국과의 관계를 중요하게 평가할수록 시장기준이전가격방식을 선호하는 것으로 나타났는데, 현지 정부는 객관성이 높은 시장기준을 가장 선호하기 때문에 기업의 입장에서 이 점을 고려한 것이라 생각할 수 있다. 제품 수명주기의 성숙도가 높을수록 원가기준을 선호하는 것으로 나타났는데, 이는 제품의 성숙도가 높을수록 경쟁 때문에 현지자회사가 시장을 확보하는데 어려움을 느끼게 되므로 이를 지원하는 수단으로 원가기준을 선호하는 것으로 보인다.