• 제목/요약/키워드: core loss

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An Exploratory Study of Purchasing Decision Making and Adoption on the RFID Purchasing Customer (RFID 구매고객의 구매 의사결정과 수용에 대한 탐색적 연구)

  • Seo, Pil-Su;Jang, Jang-Yi;Shim, Kyeng-Su
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • 제3권4호
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    • pp.89-116
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    • 2008
  • RFID (Radio Frequency Identification) is regarded as a core technology of ubiquitous computing. Although it has some technical limitations such as technological standardization of RFID tags as well as economical limitations, many companies around the world have already accepted RFID to improve their management efficiency. In this regard, this study is to meet with results that the adoption of RFID technology willbring opportunities that companies' operational process are improved and customer satisfaction is highly strengthened. This research focuses on providing more understanding for building RFID marketing strategy to suppliers who want to sell their RFID products to customers through analyzing purchasing process. The findings are as follows; First, the study shows that buying center members usually take product reliability and precision of technical specification in the case of new-task buying situation while they put their first purchasing priority on prices in the straight rebuy. Second, the finding presents that in new-task buying situation and the straight rebuy purchasing personnel get information about new products through product performance test, organizational engineers, opinions from other companies' purchasing personnel, and checking out samples. Third, this research demonstrates when it comes to purchasing risk in their first purchasing, the persons who are in charge of material purchasing are inclined to be aware of the risk most in technical problems, followed by financial problems and time delay problems in order. And in addition to those risks are mentioned above, once-again-purchasers take the risk like an opportunity loss for better products into consideration. Fourth, the study shows that the role of concerning departments makes no difference in each purchasing stage. Accordingly marketers need to beef up the differentiated strategy to persuade their customers Fifth, the findings of this study demonstrate that purchasing decision making is much influenced by the final users. So suppliers are supposed to perform the most active marketing strategy at the first stage of purchasing through various resources. Finally, the study presents that the suppliers who will have had close relationships with their customers need to give consistent information to them so that their customers can have lower motive in purchasing products from competitors.

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Evaluation of Fruit Quality during Shelf-life at High Temperature Environment in 'Wonhwang' and 'Whasan' Pears ('원황' 및 '화산' 배의 숙도별 고온유통환경에서의 품질 평가)

  • Lee, Ug-Yong;Oh, Kyoung-Young;Choi, Jin-Ho;Hwang, Yong-Soo;Choi, Jong-Myung;Chun, Jong-Pil
    • Journal of Bio-Environment Control
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    • 제20권3호
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    • pp.233-240
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    • 2011
  • We evaluated the changes of fruit quality factors and the incidence of physiological disorders during the periods of high temperature environment in 'Wonhwang' and 'Whasan' pears to determine appropriate harvest time for exportation. In 'Wonhwang' pears, the fruits harvested at 130 days after full bloom (DAFB) showed 31.3 and 17.6N of flesh firmness after 5 and 10 days after simulated marketing at $30^{\circ}C$, respectively, while those of the fruits harvested at 135 DAFB lowered to 16.7 or 6.9N, respectively. Whereas, 'Whasan' pear showed higher firmness during 14 days of high marketing condition than 'Wonhwang' pears which represented 30.4, 26.5 and 21.6N in the fruits harvested 145, 150 and 155 DAFB, respectively. Higher soluble solid contents and lower acidity values observed in the late harvested fruits in both cultivar along with increased marketing period at $30^{\circ}C$. Late harvested 'Wonhwang' pears showed higher respiration rate and ethylene production than early harvested ones, while those of 'Whasan' pears showed lower values regardless of fruit maturity which represented less than 50% of 'Wonhwang' pears. The incidence of physiological disorders such as internal browning, water soaking, flesh spot decay, core breakdown and pithiness appeared more severely in the fruits of 'Wonhwang' in accordance with the progress of high temperature marketing and fruit maturity. Whereas, those symptoms were occurred only after 14 days of prolonged marketing time in 'Whasan' pears. Consequently, it was needed to pay more attention to determine the ripeness when the fruits exported to the country with high temperature environment, especially in the fruits of 'Wonhwang' pears showing rapid quality loss and severe physiological disorders.

A Study on Purchasing Decision Making and Adoption : Focused on the RFID Purchasing Customer (구매의사 결정과 수용에 대한 연구 : RFID 구매고객 중심으로)

  • Seo, Pil-Su;Jang, Jang-Yi;Shim, Kyeng-Su
    • 한국벤처창업학회:학술대회논문집
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    • 한국벤처창업학회 2008년도 추계학술대회
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    • pp.257-282
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    • 2008
  • RFID (Radio Frequency Identification) is regarded as a core technology of ubiquitous computing. Although it has some technical limitations such as technological standardization of RFID tags as well as economical limitations, many companies around the world have already accepted RFID to improve their management efficiency. In this regard, this study is to meet with results that the adoption of RFID technology willbring opportunities that companies' operational process are improved and customer satisfaction is highly strengthened. This research focuses on providing more understanding for building RFID marketing strategy to suppliers who want to sell their RFID products to customers through analyzing purchasing process. The findings are as follows; First, the study shows that buying center members usually take product reliability and precision of technical specification in the case of new-task buying situation while they put their first purchasing priority on prices in the straight rebuy. Second, the finding presents that in new-task buying situation and the straight rebuy purchasing personnel get information about new products through product performance test, organizational engineers, opinions from other companies' purchasing personnel, and checking out samples. Third, this research demonstrates when it comes to purchasing risk in their first purchasing, the persons who are in charge of material purchasing are inclined to be aware of the risk most in technical problems, followed by financial problems and time delay problems in order. And in addition to those risks are mentioned above, once-again-purchasers take the risk like an opportunity loss for better products into consideration. Fourth, the study shows that the role of concerning departments makes no difference in each purchasing stage. Accordingly marketers need to beef up the differentiated strategy to persuade their customers. Fifth, the findings of this study demonstrate that purchasing decision making is much influenced by the final users. So suppliers are supposed to perform the most active marketing strategy at the first stage of purchasing through various resources. Finally, the study presents that the suppliers who will have had close relationships with their customers need to give consistent information to them so that their customers can have lower motive in purchasing products from competitors.

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A Study on the Design of Case-based Reasoning Office Knowledge Recommender System for Office Professionals (사례기반추론을 이용한 사무지식 추천시스템)

  • Kim, Myong-Ok;Na, Jung-Ah
    • Journal of Intelligence and Information Systems
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    • 제17권3호
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    • pp.131-146
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    • 2011
  • It is becoming more essential than ever for office professionals to become competent in information collection/gathering and problem solving in today's global business society. In particular, office professionals do not only assist simple chores but are also forced to make decisions as quickly and efficiently as possible in problematic situations that can end in either profit or loss to their company. Since office professionals rely heavily on their tacit knowledge to solve problems that arise in everyday business situations, it is truly helpful and efficient to refer to similar business cases from the past and share or reuse such previous business knowledge for better performance results. Case-based reasoning(CBR) is a problem-solving method which utilizes previous similar cases to solve problems. Through CBR, the closest case to the current business situation can be searched and retrieved from the case or knowledge base and can be referred to for a new solution. This reduces the time and resources needed and increase success probability. The main purpose of this study is to design a system called COKRS(Case-based reasoning Office Knowledge Recommender System) and develop a prototype for it. COKRS manages cases and their meta data, accepts key words from the user and searches the casebase for the most similar past case to the input keyword, and communicates with users to collect information about the quality of the case provided and continuously apply the information to update values on the similarity table. Core concepts like system architecture, definition of a case, meta database, similarity table have been introduced, and also an algorithm to retrieve all similar cases from past work history has also been proposed. In this research, a case is best defined as a work experience in office administration. However, defining a case in office administration was not an easy task in reality. We surveyed 10 office professionals in order to get an idea of how to define a case in office administration and found out that in most cases any type of office work is to be recorded digitally and/or non-digitally. Therefore, we have defined a record or document case as for COKRS. Similarity table was composed of items of the result of job analysis for office professionals conducted in a previous research. Values between items of the similarity table were initially set to those from researchers' experiences and literature review. The results of this study could also be utilized in other areas of business for knowledge sharing wherever it is necessary and beneficial to share and learn from past experiences. We expect this research to be a reference for researchers and developers who are in this area or interested in office knowledge recommendation system based on CBR. Focus group interview(FGI) was conducted with ten administrative assistants carefully selected from various areas of business. They were given a chance to try out COKRS in an actual work setting and make some suggestions for future improvement. FGI has identified the user-interface for saving and searching cases for keywords as the most positive aspect of COKRS, and has identified the most urgently needed improvement as transforming tacit knowledge and knowhow into recorded documents more efficiently. Also, the focus group has mentioned that it is essential to secure enough support, encouragement, and reward from the company and promote positive attitude and atmosphere for knowledge sharing for everybody's benefit in the company.

Development of a Detection Model for the Companies Designated as Administrative Issue in KOSDAQ Market (KOSDAQ 시장의 관리종목 지정 탐지 모형 개발)

  • Shin, Dong-In;Kwahk, Kee-Young
    • Journal of Intelligence and Information Systems
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    • 제24권3호
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    • pp.157-176
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    • 2018
  • The purpose of this research is to develop a detection model for companies designated as administrative issue in KOSDAQ market using financial data. Administration issue designates the companies with high potential for delisting, which gives them time to overcome the reasons for the delisting under certain restrictions of the Korean stock market. It acts as an alarm to inform investors and market participants of which companies are likely to be delisted and warns them to make safe investments. Despite this importance, there are relatively few studies on administration issues prediction model in comparison with the lots of studies on bankruptcy prediction model. Therefore, this study develops and verifies the detection model of the companies designated as administrative issue using financial data of KOSDAQ companies. In this study, logistic regression and decision tree are proposed as the data mining models for detecting administrative issues. According to the results of the analysis, the logistic regression model predicted the companies designated as administrative issue using three variables - ROE(Earnings before tax), Cash flows/Shareholder's equity, and Asset turnover ratio, and its overall accuracy was 86% for the validation dataset. The decision tree (Classification and Regression Trees, CART) model applied the classification rules using Cash flows/Total assets and ROA(Net income), and the overall accuracy reached 87%. Implications of the financial indictors selected in our logistic regression and decision tree models are as follows. First, ROE(Earnings before tax) in the logistic detection model shows the profit and loss of the business segment that will continue without including the revenue and expenses of the discontinued business. Therefore, the weakening of the variable means that the competitiveness of the core business is weakened. If a large part of the profits is generated from one-off profit, it is very likely that the deterioration of business management is further intensified. As the ROE of a KOSDAQ company decreases significantly, it is highly likely that the company can be delisted. Second, cash flows to shareholder's equity represents that the firm's ability to generate cash flow under the condition that the financial condition of the subsidiary company is excluded. In other words, the weakening of the management capacity of the parent company, excluding the subsidiary's competence, can be a main reason for the increase of the possibility of administrative issue designation. Third, low asset turnover ratio means that current assets and non-current assets are ineffectively used by corporation, or that asset investment by corporation is excessive. If the asset turnover ratio of a KOSDAQ-listed company decreases, it is necessary to examine in detail corporate activities from various perspectives such as weakening sales or increasing or decreasing inventories of company. Cash flow / total assets, a variable selected by the decision tree detection model, is a key indicator of the company's cash condition and its ability to generate cash from operating activities. Cash flow indicates whether a firm can perform its main activities(maintaining its operating ability, repaying debts, paying dividends and making new investments) without relying on external financial resources. Therefore, if the index of the variable is negative(-), it indicates the possibility that a company has serious problems in business activities. If the cash flow from operating activities of a specific company is smaller than the net profit, it means that the net profit has not been cashed, indicating that there is a serious problem in managing the trade receivables and inventory assets of the company. Therefore, it can be understood that as the cash flows / total assets decrease, the probability of administrative issue designation and the probability of delisting are increased. In summary, the logistic regression-based detection model in this study was found to be affected by the company's financial activities including ROE(Earnings before tax). However, decision tree-based detection model predicts the designation based on the cash flows of the company.

The Effects of the Change of Operating Income Disclosure Policy under K-IFRS - Evidence from KOSDAQ Market - (K-IFRS 이후 영업이익 공시정책의 변화에 대한 연구 - 코스닥 시장을 중심으로 -)

  • Baek, Jeong-Han;Choi, Jong-Seo
    • Management & Information Systems Review
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    • 제33권3호
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    • pp.167-187
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    • 2014
  • While Korean GAAP had detailed regulations for the measurement and disclosure of operating income in the past, K-IFRS did not provide specific rules for operating income until 2011. Some firms that adopted K-IFRS before 2011 did not disclose or calculated operating income in an inconsistent manner although operating income is usually considered as one of the core information items to assess firm valuation. Inconsistency in firms' treatment of operating income invoked much criticism from diverse users of financial statement. The Korean Accounting Institute (KAI hereafter) revised the K-IFRS rules relevant to operating income in September 2010 in response to the voices raised by the business community, whereby the operating income number is allowed to be calculated in conformity with the previous K-GAAP. This study was motivated by the revision of K-IFRS and aims to provide a clue on the validity of such policy decision. To achieve the research objective, we test the relative value relevance of the alternative operating income numbers under K-IFRS versus K-GAAP. Our main findings are as follows. The value relevance of operating income reported before K-IFRS is proved to be higher than after K-IFRS. K-IFRS operating income adjusted to the previous K-GAAP has greater explanatory power for market values relative to one calculated under the K-IFRS regime. In an additional analysis, the sample was decomposed according to whether the operating income under K-IFRS is greater than under K-GAAP. The difference in the value relevance of K-IFRS versus K-GAAP operating income is significant only in the subsample consisting of firms which reports higher operating income under K-IFRS compared to K-GAAP. Also, the firms which would have reported negative operating income on a consecutive basis are more likely to have chosen K-IFRS, resulting in higher numbers than otherwise. It is likely that firms facing the threat of delisting due to consecutive operating loss reporting are more likely to have adopted K-IFRS disclosure rules by which they could report higher operating income numbers. To sum up, these results corroborate the limitation inherent in the K-IFRS regarding operating income disclosures. This paper suggests that the recent revision of K-IFRS implemented by KAI is likely to mitigate some of afore-mentioned limitations effectively.

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Changes of the Fruit Quality According to Temperature Environment and Marketing Period during Simulated Exportation in 'Whasan' Pears ('화산' 배 모의수출 기간 중 온도환경 및 유통기간에 따른 품질변화)

  • Kim, Jin-Gook;Oh, Kyoung-Young;Lee, Ug-Yong;Ma, Kyeong-Bok;Hwang, Yong-Soo;Choi, Jong-Myung;Chun, Jong-Pil
    • Journal of Bio-Environment Control
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    • 제20권4호
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    • pp.399-405
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    • 2011
  • In this study, we evaluated the fruit quality indices and the incidence of physiological disorders of Korean new pear cultivar 'Whasan' to determine appropriate harvest time for exportation and to enhance storability and shelf-life of the fruits during simulated exportation and extending market environment under different temperature conditions. In the experiment of simulated exportation headed for North America including Canada and U.S.A., the fruits transported at $1^{\circ}C$ showed less weight loss than those of $5^{\circ}C$. Market temperature appeared as a key factor for keeping freshness of exported pear fruits rather than transportation temperature. Quality factors such as high flesh firmness and low incidence of fruit rot and physiological disorders including core breakdown and pithiness were attained at the fruits maintained at $18^{\circ}C$ when we compared with $25^{\circ}C$. The fruits of harvested early maturity at 135 day after full bloom showed 28.6 N of flesh firmness when the fruits stored at $1^{\circ}C$ of transportation and $18^{\circ}C$ of market temperature, while the fruits progressed $5^{\circ}C$ of transportation and $25^{\circ}C$ of market temperature dropped to 24.2 N during 30 days of shelf life. Also, a high incidences of physiological disorders and of fruit decay rates were obvious in the fruits distributed at $25^{\circ}C$ were observed approximately two times higher than the those of $18^{\circ}C$. Therefore, temperature management during marketing resulted as an important point for maintaining fruits quality in the process of pear fruit exportation.

Effect of Temperature Pre-conditioning on Fruit Quality of Early-season 'Hanareum' Pears (Pyrus pyrifolia Nakai) during Simulated Marketing (조생종 '한아름' 배 모의유통 전 예건처리 온도가 품질에 미치는 영향)

  • Lee, Ug-Yong;Oh, Kwang-Suk;Hwang, Yong-Soo;Lim, Byung-Sun;Ahn, Young-Jik;Chun, Jong-Pil
    • Horticultural Science & Technology
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    • 제34권1호
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    • pp.94-101
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    • 2016
  • The purpose of this study was to establish postharvest management techniques including a temperature pre-conditioning protocol for maintaining fruit quality in newly developed early-season Korean pear cultivar 'Hanareum' (Pyrus pyrifolia Nakai). The fruits were treated with three different pre-conditioning temperatures (21, 25, or $29^{\circ}C$) for 4 days according to the harvest time (103 or 110 days after full bloom, DAFB). The percent weight loss was relatively low in the fruits subjected to low pre-conditioning temperature regardless of harvest time. The firmness of the fruits treated with pre-conditioning at $21^{\circ}C$ remained high during 20 days of simulated marketing at $25^{\circ}C$, although all treated fruits showed a general decline of firmness with extended time of simulated marketing. These fruits also showed higher appearance and a lower incidence of mealiness disorder symptoms. During the experimental periods, the production of ethylene was lower in the fruits pre-conditioned at $21^{\circ}C$ in comparison with those of treated at 25 and $29^{\circ}C$. High respiration rates were obvious in the fruits pre-conditioned at high temperature ($29^{\circ}C$), especially in the optimum-harvested fruits, where respiration was approximately two times higher than that of fruits exposed to $21^{\circ}C$ during pre-conditioning. However, the respiration rate was similar during simulated marketing at $25^{\circ}C$ regardless of harvest time. These results demonstrated that temperature pre-conditioning at $21^{\circ}C$ is a simple and effective postharvest technique for summer harvested Korean pear cultivars including 'Hanareum'.

A Semantic Classification Model for e-Catalogs (전자 카탈로그를 위한 의미적 분류 모형)

  • Kim Dongkyu;Lee Sang-goo;Chun Jonghoon;Choi Dong-Hoon
    • Journal of KIISE:Databases
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    • 제33권1호
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    • pp.102-116
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    • 2006
  • Electronic catalogs (or e-catalogs) hold information about the goods and services offered or requested by the participants, and consequently, form the basis of an e-commerce transaction. Catalog management is complicated by a number of factors and product classification is at the core of these issues. Classification hierarchy is used for spend analysis, custom3 regulation, and product identification. Classification is the foundation on which product databases are designed, and plays a central role in almost all aspects of management and use of product information. However, product classification has received little formal treatment in terms of underlying model, operations, and semantics. We believe that the lack of a logical model for classification Introduces a number of problems not only for the classification itself but also for the product database in general. It needs to meet diverse user views to support efficient and convenient use of product information. It needs to be changed and evolved very often without breaking consistency in the cases of introduction of new products, extinction of existing products, class reorganization, and class specialization. It also needs to be merged and mapped with other classification schemes without information loss when B2B transactions occur. For these requirements, a classification scheme should be so dynamic that it takes in them within right time and cost. The existing classification schemes widely used today such as UNSPSC and eClass, however, have a lot of limitations to meet these requirements for dynamic features of classification. In this paper, we try to understand what it means to classify products and present how best to represent classification schemes so as to capture the semantics behind the classifications and facilitate mappings between them. Product information implies a plenty of semantics such as class attributes like material, time, place, etc., and integrity constraints. In this paper, we analyze the dynamic features of product databases and the limitation of existing code based classification schemes. And describe the semantic classification model, which satisfies the requirements for dynamic features oi product databases. It provides a means to explicitly and formally express more semantics for product classes and organizes class relationships into a graph. We believe the model proposed in this paper satisfies the requirements and challenges that have been raised by previous works.

A. Artaud or the Prisoner of Language (앙토냉 아르토 혹은 언어의 수형자)

  • Park, Hyung-Sub
    • Cross-Cultural Studies
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    • 제45권
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    • pp.219-243
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    • 2016
  • The life of Antonin Artaud exactly reproduces a very cruel drama. He lived in constant anguish and suffered from severe mental pain. This research will trace his thoughts in his writings while he was a prisoner of language. Artaud was a poet filled with anxiety about language, things, being, and thought. Whenever he tried to explain the mystery of being by means of mundane language, he experienced psychological agony. His poetic thoughts began to break down, because of his identity loss. Nevertheless, he was destined to grasp the world through language. Artaud had suffered from mental illness during his youth. His mental illness was associated with his difficulty in creating poetry. In this research, the letter, Correspondance avec Jacques $Rivi{\grave{e}}re$, is analyzed. The poet refers to "the collapse of the spirit's core, and the erosion of the fundamental thought that slips away" to convey his linguistic incompetence. Hereafter, he constantly demonstrated anxious mental symptoms. Even though he became mentally deranged, he maintained his consciousness, as is apparent in his writings. Also, his spiritual belief is reflected in his mental uneasiness. While he was traveling through the Tarahumaras area in Mexico, he was obsessed with its primitive belief in the Peyote rituals, and he immersed himself in performing them. His unchristian belief was the product of his mystical personality. Until his last breath, he did not give up writing. Artaud's mental derangement does not mean lunacy, but if one insists in calling it so, that is a metaphor. His derangement comes from his refusal to accept his limitations and from his aspiring to regard his body in the same light as his intellectual perceptions. His intellect could manifest more easily when his mind was elevated to the extreme. Artaud's lunacy is no different from that of a profound philosopher. The lives of poets who suffer from mental derangement are more poetic than the lives of those who do not. Artaud's atypical emotions provide a way of to measure our own limitations, helplessness, and resignation. His scream is nonsegmental but different from that of a mental patient. That difference is why people are interested in his works and wish to delve into his writings.