• Journal of Applied Tourism Food and Beverage Management and Research
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• v.13 no.1
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• pp.81-110
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• 2002

The temporary tax deduction on investment cutting the corporate income tax within 10% of the amount of investment is aimed at stimulating the investment for economic activity. 25 business sectors are applied to this tax law and in tourism, the accommodation registered by tour promotion law and international convention plan business belong to it. I'd like to mention the problem of the temporary tax deduction on investment amount for hotels and suggest better solutions. This tax law is so temporary applied that we shouldn't get tax deduction after June 30, 2002. So, we can't get income tax deduction on the investment out of the available period. And further more this tax law has a rule not real investment but solely new project investment for hotels. There are numbers of difference between real investment and new project investment. The amount of investment is based on an object of acquisition taxation. And also there are numbers of difference between real investment and an object of acquisition taxation. For example, landscape construction is a great part of hotel construction but it's not an object of acquisition taxation. For running hotel business, we also need lots of equipments such as linens utensils for restaurant and decorations for hotel interior. But these are also excluded from this tax law. As you know, these equipments can be regarded as product equipments in manufacture industry. Therefore we should take the specificity of hotel investment into consideration and expand the role of the temporary income tax deduction on investment amount for hotels.

• Journal of the Korean Institute of Landscape Architecture
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• v.28 no.2
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• pp.1-9
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• 2000

The purpose of this study is to examine influence of interior landscape in commercial spaces on the management benefit. In the course of this study, objects of survey were selected from interior landscaping specialist, manager and consumer who had experiences to visit to the hotel, bank, department store and restaurant. The main method of data collection was interview, questions and gathering materials. The cronbach's alphas program was used to measure the reliability of likert scales. The analysis program was applied a statistical methods. The results of this study can be summarized as follows: The factors considered by consumer who visits to the commercial space are design, interior landscape, traffic, parking capacity, cleanness, price, kindness of employee and event. Factors concerned with the product include branch size, traffic, parking capacity, kindness of employee. Factors concerned with facilities include branch size, traffic, parking capacity, kindness of employee. Major factors of those effects to management benefit are accessibility, time of stay, sales, efficiency of space, attractiveness and difference. In conclusion, overlap style gets the highest degree of satisfaction among total factors. Results of the survey show that factors which improve sales are overlap style and planter type. Among four commercial spaces, hotel is most effected by interior landscape. To enhance the sales of hotel, further study of interior landscape about hotel necessary. For bank and restaurant, further study of economic planter type and style is necessary. For department store, optimal use of spaces and case of maintenance are necessary.

• The Korean Journal of Franchise Management
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• v.2 no.1
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• pp.134-151
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• 2011

The strategy for brand alliance is a new type of franchise to iron out the problems like the hotel restaurant's structural contradiction and decreasing profits caused by keen competition with external restaurants. This study is purposed to present the decisive factors for the brand alliance throughexamining the correlations between the brand restaurant designation standards and the expected effects from local low- and mid-priced hotel's brand alliance. The questionnaires were distributed to instructors and professors who have experience in teaching the food and beverage sections at college's hotel and tourism departments and 100 specialists at managerial level of a hotel's food and beverage parts.This survey was conducted for 20 days from December 2 to 22, 2004 and analyzed by independent t-test and canonical correlation analysis. The findings of this survey are as follows.Firstly, the service of the expected effect factors of the brand alliance was recognized relatively high by the specialists in hotel industry, while the sales effect factor of restaurant designation standards was recognized higher by the academic experts.The specialists of the hotel industry recognized the factors of menu and corporate culture higher than the academic experts. Secondly, the entire factors of the brand restaurant designation standards showed a correlation with the whole factors of the restaurant designation standards.In particular, the 'menu' factor presented the most influential to the expected effects of brand alliance.The factors of 'risk reduction' and 'synergy effect' exerted the strongest effect on the restaurant designation standards, which indicated the mutual correlation between the expected effect of brand alliance and the restaurant designation standards. Based on this study, the correlation between the expected effect of brand alliance and brand restaurant designation standards may play a primary role to choose a partner for the brand alliance, a decisive factor for the success.The execution of the brand alliance or the method to designate the alliance partner may vary from the hotel's desirable effects when the brand alliance is determined.In other words, the partner designation standards should be corresponding to the expected effects from the brand alliance between hotel and brand restaurant, and the academic and industrial experts' perceived differences in the expected effects of brand alliance and restaurant designation standards should be clarified to display the direction of decision-making and find the potential risks.

• The Journal of the Korea Contents Association
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• v.8 no.9
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• pp.234-241
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• 2008

The feature of the hotel business as a labor intensive industry and its heavy dependence on man power is relatively bigger than other industries. the important factors influencing the customer`s decision making are tangible facilities and intangible service qualities. however, the changes in economic situation are also seriously influencing them. So hotels are started to find other IT(information technology) systems. BSC which has been recognized as one of barometers to establish management performance is one of them. The purpose of this study was to develop KPI(key performance indicator) by using the BSC(Balanced Scorecard) for evaluating hotel management performance. This thesis presents customer performance, inner process performance, learning and growing performance as non-financial factors and tries to examine the cause and effect in the hotel industry. Hotels have to know nonfinancial performance which has positively relate to financial performance. To introduce BSC system is not to lead increasing income and bettermenting service quality, satisfacting customer needa for hotels, But to lead developing value enhancement to hotel enterprises and present process.

• The Journal of the Convergence on Culture Technology
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• v.8 no.1
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• pp.209-218
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• 2022

To study hotels related to early modern cultural heritage, this study has, first, attempted a historical approach through literature analysis and established an early modern hotel development history. Second, it has strived to suggest tourism industrial utilization measures by studying tourism industrial utilization cases through materials on the restoration of Daebul Hotel and interviews with related parties. Consequently, the researcher offers the following as tourism industrial revitalization measures for the restoration of early modern hotels. First, restoration plans for early modern hotels from early modern heritage in each region should be made on the basis of thorough examination of justifiability and of content development plans. Second, restoration of early modern hotels in each region requires the establishment and intent of an administrative management system by local governments. Third, restoration of early modern hotels is a thing of historical significance and value and should be promoted as a business that can contribute to revitalization of tourism and economic effects, acceleration of employment, etc., in each region. Fourth, preparation of a consistent, proactive advertisement methods regarding the restoration of early modern hotels is necessary.

• Journal of Korea Port Economic Association
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• v.26 no.4
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• pp.247-268
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• 2010

Tourism is one of the largest and fastest growing industries in the world, and is a major industry in many developed and developing countries. It is an increasingly important source of income, employment and wealth in many countries. However, its rapid expansion has also had detrimental environmental and socio-cultural impacts over many regions. Like tourism, the rapid growth in cruise tourism has also put greater pressures on environmental and cultural resources in cruise-ship ports of call. Through this paper, we would like to argue that more emphasis should be given to minimize national and international environmental impacts originated from cruise tourism with preparing infrastructures for sustainable tourism.

• Journal of the Economic Geographical Society of Korea
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• v.14 no.1
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• pp.19-32
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• 2011

This study compares the results of two Importance-Performance Analyses (IPA) on the convention destination images in Korea by meeting and exhibition planners. Meeting and convention planners carefully evaluate convention destinations by considering meeting room facilities, hotel service quality, safety/security, air transportation access and hotel room availability as the most important attributes of a convention destination. On the other hand, night life, exhibition facilities, scenery/sightseeing opportunities, food and lodging costs and restaurant facilities are considered as the least important attributes of a convention destination. The study revealed that convention destination attributes ranking is dynamic and continuous evaluation should be done to determine the current perception of the meeting and exhibition planners. Meeting and exhibition planners' importance grid of the convention attributes is dynamic and changed with the environment and needs of their clientele. In this study it was noted that the ranking for some attributes has dramatically changed.

• Journal of the Korean Institute of Landscape Architecture
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• v.36 no.6
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• pp.55-65
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• 2009

This study examined how the construction of an environment of culture has affected economic revitalization within the four regions of Seoul. World Cup Stadium, Bookchon, Daehackro, and Seoul Forest were selected for study in consideration of the types and characteristics of cultural environments. The data were collected by questionnaire surveys, which were administered to local residents. The results found an increase in the value of real estate in Seoul Forest while the construction of a culture-based environment had a positive effect on shop sales, the provision of employment opportunities, and the generation of tourist-based income in Daehackro. Using regression analysis, the relative influence of a cultural environment on the value of real estate was greatest on the improvement of local image and the enhancement of cultural enjoyment. The results found that the enhancement of cultural enjoyment was the most prominent predictor of the provision of employment opportunities and an increase in the number of tourists.

• Journal of the Korean Society of Food Culture
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• v.28 no.4
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• pp.329-338
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• 2013

Korean culinary culture is traditionally studied through the analysis of foods ingested. However, this study attempts to dialectically reinterpret Korean culinary culture through its relationship to Korean literature. In our study we consider culinary culture prior to the development of scientific techniques and economic growth related to food as "dietary lifestyle of the innocent world" and time since then as "the dietary lifestyle of the experience world". The former represents a simple means of survival without food processing (the "slow food" world), while the latter represents the "fast food" or processed food culture as a modern concept. People living in the age of economic growth and overflowing individualism have lacked an organic life and an opportunity to commune with nature. As a result, they have returned to values of the past, seeking the "slow food" culture to benefit their individual health. A series of return processes, however, were transformed into "the dietary life style of the higher innocence," called "a well-being dietary life style" involving a new healthy conception passing through the dietary life style of the experience world. Therefore, the purpose of this study is to investigate the dietary lifestyles of the "innocent" world and the "experience" world based on dialectic concepts. Individual concepts of "thesis" and "antithesis" are applied, as well as the developmental concept of "synthesis" for the way both symbolic worlds changed to "the dietary lifestyle of the higher innocence" and formed complementary relationships to each other.

• Asia-Pacific Journal of Business
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• v.14 no.4
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• pp.331-342
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• 2023

Purpose - This study aims to develop a valid and appropriate method for measuring the economic value of intangible cultural resources. Design/methodology/approach - Building upon the concepts explored in many studies on the total value regulation of public goods or environmental goods, which are non-market value commodities, with a focus on the intangible cultural property Arirang, this study aims to formulate a new economic value concept for cultural resources that contributes to the overall economic total value, including non-use value. Based on this foundation, the study aim to identify and apply the most efficient model(CVM) among economic value measurement methods, as suggested by Tietenberg (2003). Findings - This involves estimating economic value through consumer behavior, encompassing the use or experience of cultural resources, as well as utilizing statements to estimate economic methods through consumer surveys. Only by presenting individual resource economic values of cultural resources in objective figures can a foundation be established for creating budgets and organizational structures to promote projects and policies. Research implications or Originality - Appropriate decisions can then be made by comparing these values with the expected costs in the management and planning process.