• The Journal of Asian Finance, Economics and Business
• /
• 제8권12호
• /
• pp.183-189
• /
• 2021

Transfer pricing is a matter of concern for countries. It affects the interests of the parties involved in the commercial transaction. Through manipulation of prices in transactions, businesses take advantage of tax rates in a country to adjust profits for economic gain. This affects the fairness and rationality of economic transactions between related parties. The article uses a two-year time series from 2018 to 2019 of 50 foreign direct investment enterprises in Vietnam. The article uses ordinary least squares to test the hypotheses of the research model. The article uses four independent variables related to ownership structure affecting transfer pricing decisions including total ownership, organization ownership, concentration ownership, and area ownership. Research results show that two variables have a positive influence on transfer pricing decisions including total ownership and organization ownership. Organization ownership has a higher degree of influence than total ownership. To be able to control transaction activities related to transfer pricing, Vietnam's state management agencies need to pay attention to perfecting the legal framework based on supplementing and amending regulations related to transfer pricing. Legal regulations need to be regulated based on international common practices to ensure uniformity on a global scale.

• 통상정보연구
• /
• 제7권3호
• /
• pp.195-212
• /
• 2005

International trade has been changed from traditional trade to e-trade due to the fast expanding of information technology like e-marketplace, EDI (Electronic data interchange) using Internet since mid of 1990's. e-Trade, as a new trade method, could handle every trade procedure such as market research, contract, customs clearance, logistics and payment using IT like internet without restriction of time and space. The evolution of transaction-based business model is upon us. The business models of many e-Marketplace in their early stages have typically been based on transaction fees. Many e-Marketplaces have even called out transaction revenues as a core element of their business plans. The transaction business represents the most simple of business models, but it does not provide a long-term sustain able advantage. For buyer's convenience, wide selection and test price hold appeal. For suppliers, the extended global market reach and direct access to customers and consortiums of customers is powerful. To maximize leverage of these new e-marketplace, you must from both a buyer perspective as well as a supplier perspective. Also required is a strategy that takes in account all of the various e-Marketplace transaction standards and one that allows the easy accomodation to new e-marketplace as the market change. These new e-marketplace will need to be factored into the sales channel strategies. To be successful, integration with these e-marketplaces should occur at a complete business process level. This study would suggest on the role of buyers and sellers for e-trade which could maximize effect of e-trade in order to cope with rapid changing IT environment and global trade environment. Therefore, this study suggests top priority tasks for implementing on the specialization strategy of e-trade process.

• 정보학연구
• /
• 제5권1호
• /
• pp.157-171
• /
• 2002

e-Marketplace는 B2B 거래의 한 종류로서 인터넷상에서 불특정 다수의 공급자와 수요자(N:N)간 비즈니스 거래를 유발시켜 주는 가상의 시장인데 전세계적으로 특정 산업에 한정된 수직적인 e-Marketplace와 특정 산업과 관계없는 수평적인 e-Marketplace형태로 발전되고 있다. e-marketplace는 구매자와 판매자에게 제공하는 이점들 때문에 놀라운 속도로 증가하고 있다. 구매자입장에 e-marketplace는 새로운 공급업체를 물색하는 과정에서 들어가는 구매비용을 낮출 수 있다. 공급업체의 경우 e-Marketplace는 판매비용을 낮추고 새로운 고객에게 물품을 납품할 수 있는 기회를 제공한다. 이에 e-marketplace 기업들도 분명한 비즈니스모델로서 경쟁력 있는 업체만이 생존할 것이다. 이러한 생존에서 살아남기 위해서는 치열한 경쟁을 이겨내야 한다. 이에 대한 구매자와 판매자의 역할이 무엇인지를 살펴 보는 것이 본 연구의 목적이다.

• 디지털융복합연구
• /
• 제15권6호
• /
• pp.1-8
• /
• 2017

본 연구는 한국이 투자대상국인 OECD국가를 대상으로 외국인직접투자에 영향을 주는 요인을 파악하기 위하여 현지국과 투자국의 문화 거리와 부패인식지수의 차이를 활용하여 외국인직접투자에 영향을 주는 요인을 규명하였다. 연구결과 문화적 차원과 부패인식지수에 따라 외국인직접투자에 차이가 나타나는 것을 살펴볼 수 있었다. 문화적 성향에 따라 외국인직접투자가 증대될 수도 감소될 수도 있으며, 부패인식지수가 높을수록 투자가 활발하게 이루어졌다. 외국인직접투자에 영향을 주는 요인에 있어서 현지국과 투자국사이의 권력거리가 작을수록, 개인주의 대 집단주의 거리가 클수록 투자건수와 규모가 증대되는 것으로 나타났으며, 투자국의 부패인식지수가 높을 때 외국인직접투자가 증대되는 것으로 나타났다. 본 연구결과를 통하여 문화와 부패인식정도가 무역거래에 영향을 줄 수 있음을 확인함으로써 무역거래시 교역당사자간의 문화적 성향과 문화적 거리를 고려하여야 하며, 공공부패 등을 비롯한 사회적 변수를 적절하게 관리함으로써 무역 및 경제성장에 영향을 줄 수 있다는 시사점을 제시하였다.

• 한국정보시스템학회지:정보시스템연구
• /
• 제22권1호
• /
• pp.181-200
• /
• 2013

Electronic channel of automobile insurance has emerged as an attractive way of lowering costs and saving time to do the transaction for customers. Electronic channel refers to using web sites to find useful information on insurance products, buy automobile insurance, and ask for services related to the insurance. This study suggests a modified model of the UTAUT and examines the factors influencing intention to use electronic channel in the transaction of automobile insurance. Based on 203 responses from potential automobile insurance buyers, the results showed that performance expectancy, effort expectancy, social influence, service expectancy, and security risk are significantly related to intention to use electronic channel. The results also showed that age as a moderator influences the effects of performance expectancy and effort expectancy on intention to use electronic channel. The study results would improve the understanding of the factors to which managers of insurance companies should pay attention in order to increase their sales through electronic channel.

• 수산경영론집
• /
• 제33권1호
• /
• pp.19-41
• /
• 2002

Recently, the number of Internet shopping malls increases dramatically Internet shopping malls offer direct sales by electronic catalogs. As compared with to physical stores and paper catalogs, electronic catalogs differ in terms of the varieties and types of products offered, promotional efforts, service, interface, ordering and delivering, and so on. This paper analysed the features of electronic catalogs for fisheries by 45 variables. By descriptive statistics of electronic catalogs for fisheries, most electron)c catalogs had sufficient product related information. But promotion and transaction security related features were scarce. And some development technologies of electronic catalogs for fisheries were obsolete. By factor analysis, there were 9 factors of electronic catalogs for fisheries, that was, design of product pages, transaction information, playfulness, convenience of product selection, interface design, design of homepages, product information, learning capability, other electronic catalog related factor. Thus in standardizing electronic catalog for fisheries products, the above 9 factors should be reflected significantly.

• 디지털산업정보학회논문지
• /
• 제5권4호
• /
• pp.99-108
• /
• 2009

In the security environments of heterogeneous multidatabase systems, not only the existing local autonomy but also the security autonomy as a new constraint are required. From global aspects, transactions maintain consistent data value when they assure serializability. Also, secure properties must protect these transactions and data values to prevent direct or indirect information effluence. This paper proposes scheduling algorithm for global transactions to ensure multilevel secure one-copy quasi-serializability (MLS/1QSR) in security environments of multidatabase systems with replicated data and proves its correctness. The proposed algorithm does not violate security autonomy and globally guarantees MLS/1QSR without indirect information effluence in multidatabase systems.

• 한국콘텐츠학회논문지
• /
• 제15권6호
• /
• pp.411-420
• /
• 2015

본 연구는 최근 급격하게 상승하는 전세가격에 의해 한국시장에 존재하는 독특한 주거형태인 전세의 사용가치와 서민 주거안정에 대한 심각한 사회 문제가 대두됨에 따라 주거부담 완화를 위한 금융 정책 수립의 올바른 방향을 모색하기 위해 전세보증대출에 영향을 미치는 직접적 요인과 시장 변동성에 대해 분석하고자 했다. 이에 전세가격, 매매가격, 대출금리 등과 같은 전세보증대출 수요에 영향을 미치는 직접적인 관련 변수를 정의하고, 분석 데이터들의 동태적인 설명을 위해 시계열 분석 모형인 벡터오차수정모형(Vector Error Correction Model, VECM)을 이용하였다. 2010년 1월부터 2014년 12월까지의 전세가격과 대출에 관한 은행 자료들을 활용하여 분석한 결과, 전세가격의 상승은 대출금리 인하나 주택 매매가격 상승보다 전세보증대출 증가의 직접적인 요인으로 작용하고 있음을 확인할 수 있었다.

• KIEE International Transaction on Electrical Machinery and Energy Conversion Systems
• /
• 제5B권4호
• /
• pp.337-342
• /
• 2005

Direct torque control (DTC) was originally developed for induction machine drives, and, more recently has been applied to permanent magnet brushless AC (BLAC) drives. In this paper, the performance of DTC controlled brushless DC (BLDC) drives is compared with that of PWM current controlled BLDC drives, both with and without current shaping. Both simulation and experimental results are presented, as well as the analysis of the resulting torque waveforms. It is shown that, in addition to exhibiting a fast torque response, a DTC controlled BLDC drive has a significantly lower low-frequency torque ripple than the PWM current controlled BLDC drive without current shaping, and that it is easier to implement than PWM current control with current shaping.

• Asia pacific journal of information systems
• /
• 제23권2호
• /
• pp.41-66
• /
• 2013

IS outsourcing has an important meaning to the Korean SME's (Small and Medium Enterprises) which want to use the IS Services. The objective of this research is to manage IT risks occurred during IS outsourcing project process. This study tries to identify these risks using real option methodology. In order to perform this objective, this study set up the research model which is composed of two main concepts. The first one is the risk factors occurred during IS outsourcing project process: User's Risks, Supplier's Risks and Transaction's Risks. All of these risks are based on Transaction Cost Theory. The second one is the intention to get (or buy) Real Options to manage the risks. In the research model, two types of real option are included: option to abandon (put option) and option to defer (call option). This study uses questionnaires and statistics methodology (PLS) to analyze the hypotheses proposed in the research model. Compared with prior studies, this study is different in two ways. First, this study restricts the range of IT risks. Prior researches of IT Risk management in MIS area cover various range of IT risks, but this study focuses on the Korean SME's IT outsourcing risks on the basis of Transaction Cost Theory. This study tests the relationship between the risks and real option types. Second, this study tries to test the moderating effect of user's risks and supplier's risks on the relationship between transaction's risks and real option types. In IT outsourcing research area, almost studies focus on the direct relationships between IT risks and outsourcing success. But in reality, the co-relationship among IT risks may occur. There are some findings according to the research analysis. First, risks related with user's risks have strong causal relationships with the intention to get option to abandon (put) and option to defer. But risks related with supplier's risks have causal relationships only with option to abandon (put). Second, user's risks and supplier's risks have no moderating effect on the relationship between transaction's risks and real option types. According to the research results, this research have some important and interesting implications on the IS outsourcing business area. First, this study identifies the effective types of real option to minimize the risks occurred during the IT outsourcing projects. So IS outsourcing service users can manage (or minimize) effectively the risks, which occurred during outsourcing projects, using real options. Second, real option gives benefits to suppliers and users at the same time (i.e., win-win strategies between IS outsourcing service providers and users). Vendors (:IS outsourcing service providers) can offer users the real options which can minimize the occurrence of risks in time. "IN TIME" means that before the IS outsourcing project starts, vendors can offer users the opportunity to buy real options in appropriate prices to manage the possibility of the risks of IS outsourcing project. And users also have chance to minimize the IT outsourcing risks occurred during the project process using real options.