• The Journal of Fisheries Business Administration
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• v.14 no.1
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• pp.1-18
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• 1983

This study has examined the principle of rationalization as a guiding principle in fisheries management. Generally speaking, the guiding principle of business management is the principle of profitability which is oriented to the profit maximization, but it has been insisted by Dr, Mohri that the principle of profitability should be translated into the maximization of ratio of added value on gross capital, According to Dr. Durcker, added value (contributed value) can be used to analyze productivity only if the allocation of costs which together make up the figures is economically meaningful. Therefore, the rationalization of fisheries management can be measured as a result of economic allocation of costs, The analysis of economic allocation of costs divides into macro-allocation of costs and micro-allocation of costs. In fisheries management, the former makes use of the analysis of break-even point, and the latter analyzes the efficiency of individual cost respectively and the state of division of costs which allocate into above-the-line expenses of lay system and management's burden expenses. In macro-allocation of costs, it is advisable that fixed costs be converted into variable costs. This is characteristically possible in fisheries management, because wages belong to variable costs in fisheries management while they are regarde as fixed cost in the other industires. Because we could find that all costs would belong to above-the-line expenses, in micro-allocation analysis, the very costs which are directly related to fisherman's poduction activity should be classified into above-the-line expenses, and the other costs into management's burden expenses. This is a central problem in the rationalization of fisheries management.

• Journal of Korea Society of Digital Industry and Information Management
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• v.11 no.3
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• pp.145-158
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• 2015

Disposable marine product packaging materials such as wooden, Styrofoam, and corrugated cardboard boxes have a very low reuse rate, thus causing the logistics costs to rise and making it difficult to establish a unit load system for marine products. Disposable packing containers to be discarded are accompanied by resource and environmental issues home and abroad. Transportation vehicles for marine products have to return empty without loading different kinds of products after delivery due to the smell and properties of marine products, thus posing as an obstacle to logistics rationalization. In an effort to overcome those limitations, this study examined the stages of transportation including "producer-wholesale market in the producing area-commission merchant-wholesale market in the consumption area-commission merchant-quasi-wholesale market-consumer" and also analyzed the utilization and distribution of disposable packaging materials currently used in the circulation of marine products including wooden, Styrofoam, and corrugated cardboard boxes. Based on the analysis results, the investigator developed a logistics rationalization model capable of promoting semi-permanent reuse and lowering empty vehicle rate on return routes as an alternative to address environmental issues caused by disposable packaging materials, which have been an obstacle to the logistics rationalization of marine products, packaging costs in the process of repeating packing and unpacking at each stage of marine products circulation, and empty vehicle rates on return routes after marine products delivery.

• Journal of Distribution Science
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• v.17 no.8
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• pp.77-85
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• 2019

Purpose - The use of celebrity endorsers is a strategy long-since used by companies to improve the persuasive impact of their company's advertising. However, much like anyone else, celebrities are flawed human beings, and therefore often find themselves involved in scandals. Companies must consider the potential of scandals when using a celebrity endorser to represent their brand or product. This research focuses on the process consumers use to justify scandals involving celebrity endorsers. Specifically, this research divides the justification processes used by consumers to maintain support for celebrities involved in a scandal into moral decoupling and moral rationalization and proposes antecedents and consequences for these processes. Methodology - To verify the hypotheses suggested by this study, an online survey was conducted, and data was analyzed using a structural equation model. Result - Results showed that consumer empathy for the celebrity endorser and external attribution of the scandal presented were positively related to moral decoupling and moral rationalization. In addition, moral rationalization was positively related to consumers' attitude towards the celebrity endorser, which also enhanced brand attitude. However, the relationship between moral decoupling and the consumer's attitude toward the celebrity endorser was not statistically significant. Conclusion - This research serves to expand the scope of available research on the persuasiveness of celebrity endorsers and provides practical guidelines for marketers.

• Proceedings of the KSR Conference
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• 2009.05a
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• pp.331-340
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• 2009

This study is objected by suggesting rationalization method of management and maintenance cost for railway investment assessment. The estimate of rational benefit and cost are a work of vital importance to decide railway investment as preliminary feasibility investigation is institutionally reinforced since January 2007. In particular, railway management and maintenance cost have to be applied to realistic and detail cost as railway investment assessment guide. For example, types of railway, construction of new line, improvement of conventional line, double tracking, railway electrification. However, railway investment assessment is inconsistency because of estimating the railway management and maintenance cost using existing unrealistic management and maintenance cost. Therefore, this study is performed parametric analysis effecting on the railway management and maintenance cost considered new technique, enhanced facilities and improved standard. Also, it suggests the itemized standard management and maintenance cost. Finally, it will be helped to establish the base of railway investment through the rationalization method of management and maintenance cost.

• East Asian Journal of Business Economics (EAJBE)
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• v.9 no.1
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• pp.63-69
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• 2021

Purpose - This study examines the regressive estate taxation issues and seeks measures for the rationalization of property taxation. Although various discussions on the reorganization of property taxation have been made, discourses on how much property taxation burden is given to homeowners and on whether the increase of property taxation should be shifted to tenants have not been properly carried out. Research design, data, and methodology - Therefore this study examined the property taxation issues and sought measures for the rationalization of property taxation based on homeowners' social and economic characteristics. This study deals with discussions on the directions for rational real estate reorganization and what desirable real estate market stabilization polices are. Result - This study investigates what issues and disputes the powerful real estate policies to ease overheat of the real estate market have caused and seeks directions to solve those. Conclusion - The study results supports that the real estate taxation would be levied in proportion to the economic capacity of real estate owners to pay taxes. It implies that tax levy not only in conjunction with income, but also in combination with existing real estate assets would be considered to be desirable in terms of comprehensive tax justice.

• The Journal of Industrial Distribution & Business
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• v.11 no.4
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• pp.47-56
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• 2020

Purpose: This study aims to explore how consumers respond to the immoral actions of a CEO. More specifically, this research focuses on the moral reasoning processes used by consumers in order to maintain support for the CEO despite the immoral action. In addition, this research suggests that support for the CEO would improve product purchase intention. Research design, data, and methodology: To test the hypotheses presented, an online research company was hired and online survey was conducted with adult participants. Online research company sent an email to the potential subjects asking their participation in an online survey. Subjects were able to participate in the online survey by clicking a link to the survey. When the participants clicked the link, they were instructed to read a fictitious newspaper article on a CEO's immoral action. And then, they were asked to answer several questions online. Responses were obtained from 336 adults participants and data were analyzed using SPSS Hayes Macro for a moderation effect and AMOS for a structural equation model. Result: Moral reasoning processes were divided into moral decoupling and moral rationalization and analyzed to determine their influence on product purchase. Also in this study, we suggest the public self-consciousness of consumers as an antecedent of moral reasoning processes, and argue that consumers with high public self-consciousness are more likely to engage in moral decoupling than moral rationalization. Conclusions: Our results showed that moral decoupling and moral rationalization improved the consumer's perception of corporate ethicality, which increased product purchase intention. In addition, consumers with high public self-consciousness were more likely to engage in moral decoupling than in moral rationalization. In addition, this research suggested that severity of the scandal would moderate the impact of public self-consciousness on moral decoupling. However, this hypothesis was not supported statistically since most participants perceived the scandal to be a highly severe incident, that may lead to an insignificant interaction effect between severity of the scandal and public self-consciousness. This research expands the scope of available research on corporate ethics and consumer responses to negative information involving celebrities and provides practical implications for corporate crisis management.

• The Journal of the Korea Contents Association
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• v.10 no.10
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• pp.294-303
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• 2010

The law on promoting rationalization of mansion management is the one that was enacted with the aim of enhancing stability of people's life and further of promoting sound development in national economy, by securing good residential environment of mansion in Japan. A rise in mansion, the distinct characteristics of a residential form that only mansion has, and the insufficiency of legal modification related to this are the issues that have been steadily proposed in academic circles and practical affairs in Japan. Also, in the managerial aspect, even problems about the operation of the management association, the maintenance & repair, the management contract on management agency in management association, and the correct transfer of design completion plan have been pointed out. To solve these problems, the law of rationalization was legislated. However, the law of rationalization can be ultimately evaluated to suggest its solution on a problem about forming agreement on mansion management. On the other hand, it is concerned about the management association and section owner in mansion, and about mansion that was progressed aging considerably. For example, it is proposing or suggesting duties in several forms caused by dwellers' diversity to local self-government. Thus, it is a fact that a number of difficulties exist in smoothly enforcing the law of rationalization.

• Journal of Korea Society of Industrial Information Systems
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• v.5 no.1
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• pp.47-52
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• 2000

This study objectively in examines materials related to factory rationalization of D Corp., a regionally based enterprise. One reason that previous factory rationalizations have not been all that effective is that each firm has not used strategies specially designed for it Despite the fact that each firm has a different culture, and different human and physical resources, the application of rationalization without any modifications has produced many problems. In order to stabilize the production system and reduce the capacity of the factory, D Corp. changed the basic 5 S's and stimulated the factory atmosphere through computer education. Rationalization stabilized and standardized the factory, and organized the physical resources and each area of the factory according to their place in the process of production. It also made improvements that verified the party responsible for the flow of the complex production system, and simplified analysis supervision of production, and ex post management. We think that the successful example of D Corp. can serve as a real, tangible model for small and medium regionally-based firms to follow.

• Journal of Digital Contents Society
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• v.16 no.2
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• pp.307-316
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• 2015

Although the use of CAD and CAM technologies has been broadly adopted by architecture-engineering- construction-facility management (AEC/FM) industry as the means of producing complex forms, there are still remained issues such as reducing cost, and enhancing quality and manufacturability. In this paper, to resolve given issues, we suggest a process of rationalization in digital architecture design and fabrication as an integrated approach. The rationalization, which is usually used as the term related with the skin panel of free-form architecture, is a process of re-designing a digital model to meet the requirements of manufacturing considering the gap with an original designs. Thus we classified this process and conducted a case study of fabricated models as an exploratory study. As the result, we found that each phase is connected with other phases with the circulation of information and rationalization process can be determined as the circulative process which re-designs digital model by minimally deviating from the original design based on the information deducted from analysis of inter-compatability of software and requirement of hardware.

• JOURNAL OF ELECTRICAL WORLD
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• no.10 s.142
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• pp.40-49
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• 1988