• 제목/요약/키워드: business background

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실내 소음기준 설정에 관한 실험적 연구 -동일 건물내 사업장을 중심으로- (An Experimental Study on the Establishment of Indoor Noise Criteria - Focused on Korean Complex Building-)

  • 이태강;국찬;장길수;김선우
    • 한국소음진동공학회:학술대회논문집
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    • 한국소음진동공학회 2008년도 춘계학술대회논문집
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    • pp.9-12
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    • 2008
  • There are many place of business in complex building, and recently claims of noise have increased in those buildings. It is most desirable reducing the noise problems to establish the noise criteria considering the noise source and the receiving place of business, which are derived from the dose-response of noise and results of the actual condition. The degree of response to the transmission noise could be changed with background noise level in the receiving stores. In this research, the subjective evaluation for three different background level in receiving place of business or rooms were investigated from subjective tests. The eight business sound source including aerobic music were used for the test.

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A Manifestation of Accounting Conservatism: A Case Study in Malaysia

  • ASON, Yvonne Joseph;BUJANG, Imbarine;JIDWIN, Agnes Paulus;SAID, Jamaliah
    • The Journal of Asian Finance, Economics and Business
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    • 제8권2호
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    • pp.365-371
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    • 2021
  • In the wake of several high-profile corporate accounting scandals, there has been evidence that companies are more eager to hire Chief Executive Officers (CEOs) with an accounting background. This signals that CEOs with an accounting background are recognized and trusted by the corporate world to boost the quality of financial reporting of a company. If it is so, in the context of combating the earnings management, hiring CEOs with an accounting background (being a conservative accounting practitioner), could become one of the effective internal corporate governance mechanisms (CGM) to bring down the earnings management activities. This study attempts to provide insight into the level of conservatism of the CEO with an accounting background. Following Basu (1997) and Khan and Watt (2009), the firm-year measure of conservatism (C_Score) was obtained, which later was associated with the accounting education of the CEO to determine their relationship. As expected, CEOs with accounting background exhibit a higher level of moral reasoning than their non - accounting educated counterparts. The finding of this study is useful to persuade the policymaker to consider lifting the trend of hiring a CEO with an accounting background as one of the best practices that the companies can work out to lessen earnings management activities.

펫(Pet) 창업자의 개인적 특성 및 창업과정 특성이 창업성과에 미치는 영향에 관한 실증연구 - 동물병원을 중심으로 - (An empirical study on the effect of the founder's personal characteristics and business preparing procedure characteristics on the pet business performance - Focused on pet hospital -)

  • 김정연;양동우
    • 한국벤처창업학회:학술대회논문집
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    • 한국벤처창업학회 2008년도 추계학술대회
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    • pp.83-112
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    • 2008
  • 본 연구에서는 동물병원 창업을 중심으로 국내 기존 펫(pet) 창업자의 특성이 창업성공에 미치는 영향을 평가해보고자 하였다. 이를 위해 동물병원 창업자의 배경적 특성과 심리적 특성, 그리고 창업준비과정 특성, 동물병원 서비스요인 특성들이 창업성공 요인, 즉 창업성과에 미치는 영향을 재무적 성과 및 비재무적 성과에 미치는 영향을 분석하였다. 이를 위해 서울 경기 지역 동물병원 150곳에 대하여 설문을 통한 조사연구를 수행하였으며 다음과 같은 주요 결과를 도출하였다. 우선, 창업성과 요인 중 재무적 성과에 대한 연구모형의 분석 결과, 창업자의 배경특성변인 중 학력 요인은 동물병원의 재무적 성과에 부정적인 영향력을 미치며, 창업자의 심리특성 중 통제위치 요인이, 창업준비과정 변인 중에서는 자금조달 요인이 전체적인 재무적 성과에 긍정적인 영향력을 미치는 것으로 나타났다. 또한, 창업성과 요인 중 비재무적 성과에 대한 연구모형의 분석 결과, 창업자의 창업준비과정 변인 중 위험감수성향, 서비스품질 중 무형서비스품질이 비재무적 성과에 긍정적인 영향력을 미치는 것으로 나타났다.

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온라인쇼핑몰에서 상품착장사진 배경에 대한 감성반응이 쇼핑몰에 대한 태도에 미치는 영향 (Effect of Sensibility Responses on Backgrounds of Product Photos on Consumer Attitude of Online Shopping Malls)

  • 전민정;여은아
    • 패션비즈니스
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    • 제18권2호
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    • pp.29-41
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    • 2014
  • As the online shopping mall market faces severe competition, marketers have focused on visual factors that generate positive consumer responses in order to induce more consumers. Although product photos are crucial in the communication of product information as well as in the development of positive images of online shopping mall, there was little intention the effect of diverse types of product photo. In this study, three types of backgrounds (i.e., no background, indoor background, street background) are compared in order to explore whether consumer sensibility factors are different according to photo backgrounds. Moreover, it investigates the effect of sensibility toward photo backgrounds on consumer attitude. A total of 222 consumers participated in the experiments. As a result, six sensibility factors were generated from online model photos, including structure, upscale, uniqueness, interest, simpleness, and easiness factors. Among these factors, simpleness and structure showed the highest means; simpleness was the factor indicating the differences according to photo backgrounds. Sensibility factors affecting attitude toward online shopping malls were uniqueness in the case of no background, interest in the case of indoor background, and upscale in the case of street background photo.

배경소음이 다른 동일 건물내 사업장의 소음 수인한도 및 인지 정도에 관한 연구 (An study on the annoyance and loudness for the different background noises in complex building)

  • 이태강;장길수;김선우
    • KIEAE Journal
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    • 제10권5호
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    • pp.109-114
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    • 2010
  • There are many business in complex building, and recently noise claims have increased in those buildings. It is one of the most desirable methods reducing the noise level to establish the noise criteria considering the admittable noise level between the source and receiving room, which are to be derived from the subjective response in the real conditions. Because the degree of annoyance and loudness for the intruding noises in complex building could be changed with background noise level, it is suggested to be researched the relationship between the noise levels and subjective response. In this study, the subjective response for three different background levels in receiving business or rooms were investigated for the typical eight business noise source including aerobic music. The results can be summarized as follows. In conditions of low background noise level(40 dB(A)), there is a tendency of intentionally attention situation (listening) in a subjective test. The other hand in conditions of relatively high background noise level(50 dB(A)), there is a unconscious situation (heraing). As the degree of moderately heard or annoyed in SD rating scale means that the noise is easily recognized in neighboring shops, usually the limit of noise criteria were decided on this rating point, so it will be reasonable to be adopted the criteria rating scale as slight heard or annoyed degree (SD criteria 3).

The Nature of Controlling Shareholders, Political Background and Corporate Anti-Corruption Practice Disclosure

  • Yin, Hong;Zhang, Ruonan
    • The Journal of Asian Finance, Economics and Business
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    • 제6권1호
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    • pp.47-58
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    • 2019
  • The purpose of this paper is to examine the relationship between the nature of controlling shareholders and corporate anti-corruption practice disclosure (ACPD) as well as the mediating role of political background of the chairman or CEO of the firm on the relationship between the two. The content analysis was conducted to extract ACPD from standalone corporate social responsibility reports (CSRR) of 703 China's A-share listed companies. A dummy variable was constructed according to whether a firm disclosed ACPD or not. Logistic regression analysis was used then. Results show that the nature of controlling shareholders has a significant impact on corporate ACPD, with central enterprises disclosing the most frequently, local state-owned enterprises the second and private enterprises the least. Political background of the chairman or CEO has a negative impact on corporate ACPD of state-owned enterprises. These findings have some useful insights in understanding the rent-seeking behavior and information disclosure behavior of corporates in emerging markets. In order to curb the serious corruption problem which is commonplace in developing countries like China, the government should exert certain pressure to strengthen the supervision of information disclosure of listed firms and improve information transparency.

The Relationship between Traditional Embroidery of Gubang Craft and Modern Fiber Art in Korea

  • Rhee, Soo-Cheol
    • 패션비즈니스
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    • 제8권3호
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    • pp.20-33
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    • 2004
  • The creative energy of the Korean women who pursued spiritual artistic practices under the limited situation of male-dominated confucian society in the Chosun Dynasty(AD 1392 - AD 1910) constituted the background for the development of Gubang Craft. Gubang Craft represented their artistic abilities, moral and family values, and the pursuit of self-esteem. Especially embroidery successfully showed four main elements of Gubang Craft such as embellishment, diversity, femininity, and craftsmanship. This paper is designed to explore how the traditional elements of embroidery works are restored and have influence on the modern Korean fiber art.

문화적 다양성이 커뮤니케이션에 미치는 영향 (Cultural Diversity and Communication Barrier)

  • 양춘희
    • 유통과학연구
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    • 제3권2호
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    • pp.121-142
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    • 2005
  • We're living in a world of one global village. The globalization of business is acceleration as more companies cross national borders to find customers, materials and money. Many foreign companies and organizations are doing their business aggressively in Korea and many Korean companies and rushing into foreign market. When people communicate for business with someone from another culture, there could be difficult communication barriers to overcome resulting from differences in their values, beliefs, norms for behavior, expectations, attitudes and so on. To do successfully business, we need to understand culture background and communication style that is different from nation, race, language. Communication barriers stemming from cultural differences may vary. Largely, they can be divided into value system, non-verbal communication, and perception process. Value system can be divided into individualism versus group orientation, avoidance of uncertainty degree, power distance, and high- context culture versus low-context culture. Also non-verbal communication method and perception process may play decisive roles in communication effectiveness. Especially nonverbal communication barriers which sometimes play more important roles than the verbal parts are composed of eye contact, gesture, kinesics, proxemics, chronemics, paralanguage and language of color Cross-cultural communication affect business situation. I expect that if we understand cultural background, and then we overcome cross-cultural communication barriers. To overcome and to adapt inter-cultural business, we need to develope curriculum on the cross-cultural education which I will study in the next paper.

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Reuse of customer contact experience to implement e-CRM : E-mail response management

  • Lee, Jae-Kwang;Gouranga-G.Das;Han, Chang-Hee
    • 한국전자거래학회:학술대회논문집
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    • 한국전자거래학회 2004년도 e-Biz World Conference
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    • pp.251-254
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    • 2004
  • 1. Research Background ·Customer support or service in organization is one of the most important business improvement theme in improving their business competences. -Many customers view customer support as one of the most impotant criteria when evaluating a product or a service(Foo et al., 2000) -Customer service has a strong link to customer satisfaction, which then yields customer loyalty and long-term profitability(Szymanski & Henard, 2001: McKenna, 1991)(omitted)

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How Background Music Affects Consumer Perception of Waiting Time? -A Mediating Role of Emotions-

  • Park, Jee-Sun;Stoel, Leslie D.
    • 패션비즈니스
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    • 제22권3호
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    • pp.16-29
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    • 2018
  • The present study examines whether consumers' perception of waiting time and their behavioral intentions are influenced by the presence of background music in an online shopping environment. In particular, this study aims to explain the underlying mechanism for the effects of background music on consumers' perceived wait and behavioral intentions toward the online retailer by proposing the mediating role of emotions drawing on the Stimulus-Organism-Response (S-O-R) framework. A lab experiment was employed to test the hypotheses. A total of 102 college students were used for data analyses. Results show that the presence of music has a significant impact on participants' emotions, perceived waiting time, and approach behavior. Moreover, the findings show that pleasure and the perceived waiting time serve as mediators in the relationship between the presence of music and approach behavior. Implications of the model for theory, practice, and further research are discussed.