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A Study on Improvement of Temporary Tax Deduction System on Investment Amount for Hotels (관광호텔의 임시투자세액공제제도의 개선에 관한 연구)

  • 이홍근
    • 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.

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The Impacts of Customer Characteristics and Service Quality on Attitudes and Behaviors of Bakery Cafe Customers (베이커리 카페 고객 특성과 서비스 품질이 고객 태도와 행동에 미치는 영향)

  • Jung Jae-Chan;Choi Mi-Kyung
    • Korean Journal of Community Nutrition
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    • v.11 no.3
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    • pp.383-391
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    • 2006
  • The purposes of this study were to examine the impacts of characteristics of bakery cafe customers and service quality on customer perceived value, customer satisfaction, intention to revisit, and intention to recommend, and to provide comprehensive understanding on attitudes and behaviors of bakery cafe customers. The questionnaire was developed through literature review and focus group interviews and was modified after pilot test. The questionnaires for the main survey were distributed to 320 males and females aged 20 and over in Seoul. A total of 275 questionnaires were used for analyses (85.9%) and the statistical analyses were completed using SPSS Win (12.0) for descriptive analyses, regression analyses, and correlation analysis. The main results were as follows. There were significant differences of intention to revisit between groups of different gender, age, and personal expenses. The service quality of product dimension affected all tested variables, and the service quality of services and price dimension had effects on customer perceived value and intention to recommend. Customer satisfaction was a unique variable that is affected by service quality of the interior environments dimension. Overall, researchers and managers of bakery cafes should understand customer attitudes and behaviors, and the results of this study would help to establish marketing strategies that meet target customers' needs.

An Inquiring Demand for Certification of Contract Foodservice Management Company by in-depth Interview and a Review about the System in a Related Field (심층면접(In-depth interview)을 활용한 위탁급식전문업체 인증제도 도입에 대한 요구 조사 및 관련분야 제도에 대한 고찰)

  • Yang, Il-Seon;Park, Mun-Gyeong;Lee, Hae-Yeong
    • Journal of the Korean Dietetic Association
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    • v.10 no.2
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    • pp.218-223
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    • 2004
  • This study was performed to inquire demand for indroducing certification on contract foodservice management company(CFMC) and review about the system in a related field. The methodology was practiced an in-depth interview for grasping demand on certification of CFMC and composition on an appraiser group. Content analysis was reviewed about the system in a related field. Large enterprises and small and medium-sized enterprises were positive opinion on a certification of CFMC and they suggested that education and research institution, industry, government, association will be included in appraiser group. The review about the system of a related industry was investigated by field such as similar product and service with restaurant industry, similar service with hotel and tourism industry. And similar purpose with a certification of CFMC was put in operation as PQ(pre-qualification) and selecting an adequate corporation in architecture industry. Therefore, a certification of CFMC should be tried to scientific introduction by objective verification.

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How sWOM Contribution Motivations Vary by Cosmetics and Restaurants in Vietnam

  • LE, Thi Thanh Ha;VO, Thanh Thu
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.10
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    • pp.885-896
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    • 2020
  • The purpose of this study is to shed light on the driving motivations of contributing social word of mouth on social networking sites (sWOM) toward both tangible and intangible products. In order to develop a research model, this study adopts the motivation theory and TAM model. Data was collected from 904 members of the cosmetic and restaurant communities by using the snowball method. After assessing the validity of all constructs, the structural equation modeling (SEM) is used to test the proposed hypotheses. Results show that personal motivations (satisfaction, opinion leadership, self-enhancement, and economic incentives) and characteristics of sWOM (Perceived Usefulness and Ease of Use) have positive effect on exposure and engagement behaviors. Here are our specific findings, (1) customer satisfaction positively affects online interactions on SNSs such as Like or Sharing a content; (2) sWOM contribution behavior exists in two structures (Exposure and Engagement) and affects each other; (3) This study combines two groups of personal motivation and TAM to conceptualize a research model; and (4) The motivations of contributing sWOM between a specified service and product are rather similar. These findings help digital managers to understand consumers' behavioral contributions on SNSs and also provide interesting insights for marketers.

Textile Design for Baby using the myth of Buldoje (불도제의 신화를 이용한 유아용 텍스타일 디자인)

  • Kim, Hyun-Mi;Jang, Ae-Ran
    • Journal of the Korean Society of Costume
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    • v.65 no.2
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    • pp.144-156
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    • 2015
  • This research aims to develop textile patterns using mythical motives based on Buldoje in the Jeju myth. this textile design is not only decoration effect by filling the space, but also plays the original role of a pattern by expressing its symbolic meaning. The research methods are as follows: 1) Using integral analysis on materials related to the myth of Jeju and Gime used in Buldoje Gut, where Halmangbonpuli story is performed to set formative elements for textile design and their meanings; 2) Designing motive by composing formative elements; 3) Coloring properly; and 4) Layout motives. Adobe CS5 (Photoshop, Illustrator) and TexPro, a design CAD program, were used for textile design. Motives were combined in a various ways. Two-directional, four-directional, set, rotating, toss layout techniques, which are frequently used in apparel design and able to reduce cloth use, were used in developing patterns. Coloring methods including tone-in-tone and Faux camaieu were used to deliver coherence and soft effects. Developed textile design symbolizes the desire for the conception of a child, birth, and health, so it is made on baby clothes. In doing so, the plan for development of a fashion-cultural product applying Jeju myth symbol is suggested.

The Effect of Recovery Justice according to the Types of Service Failure on the Quality of a Customer-Brand Relationship (서비스 실패 유형에 따른 회복 공정성이 고객-브랜드 관계의 질에 미치는 영향)

  • Kim, Ki-Young;Park, Kyong-Tae;Baek, Jong-On
    • Culinary science and hospitality research
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    • v.15 no.4
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    • pp.273-285
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    • 2009
  • In order to find how the recovery justice from the service procedure and result failure affects the quality of customer-brand relationship, we conducted this study following pre research, its correction and supplement of the customers who experienced some service failures in food restaurant. We selected the best five brands in Korean food franchise in the rank of the sales on basis of data of Korean Food Restaurant Information in year 2009. The participants of this research were the people who live in Seoul metropolitan area and ever experienced any service failure within recent 6 months. Of the 500 copies of survey questionnaires distributed, 391 were used for the analysis. The method used for this analysis was the SPSS for WIN 12.0 program and the analysis such as technical statistics analysis, reliability analysis, research element analysis and regression analysis were applied. As a result, the service shortage factor which is one of the service process failures was confirmed to affect procedural justice and distributive justice. It has been confirmed that procedural justice and distributive justice are influenced by the hygiene deficiency which is one of the result failures. It was also found that the product factor affects distribution justice. As for the effect of the quality of recovery justice and a customer-brand relationship, procedural justice and distributive justice were found to affect the mutual dependency while procedural justice affects a familiarity.

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The Effects of LBS Information Filtering on Users' Perceived Uncertainty and Information Search Behavior (위치기반 서비스를 통한 정보 필터링이 사용자의 불확실성과 정보탐색 행동에 미치는 영향)

  • Zhai, Xiaolin;Im, Il
    • Asia pacific journal of information systems
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    • v.24 no.4
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    • pp.493-513
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    • 2014
  • With the development of related technologies, Location-Based Services (LBS) are growing fast and being used in many ways. Past LBS studies have focused on adoption of LBS because of the fact that LBS users have privacy concerns regarding revealing their location information. Meanwhile, the number of LBS users and revenues from LBS are growing rapidly because users can get some benefits by revealing their location information. Little research has been done on how LBS affects consumers' information search behavior in product purchase. The purpose of this paper is examining the effect of LBS information filtering on buyers' uncertainty and their information search behavior. When consumers purchase a product, they try to reduce uncertainty by searching information. Generally, there are two types of uncertainties - knowledge uncertainty and choice uncertainty. Knowledge uncertainty refers to the lack of information on what kinds of alternatives are available in the market and/or their important attributes. Therefore, consumers having knowledge uncertainty will have difficulties in identifying what alternatives exist in the market to fulfil their needs. Choice uncertainty refers to the lack of information about consumers' own preferences and which alternative will fit in their needs. Therefore, consumers with choice uncertainty have difficulties selecting best product among available alternatives.. According to economics of information theory, consumers narrow the scope of information search when knowledge uncertainty is high. It is because consumers' information search cost is high when their knowledge uncertainty is high. If people do not know available alternatives and their attributes, it takes time and cognitive efforts for them to acquire information about available alternatives. Therefore, they will reduce search breadth. For people with high knowledge uncertainty, the information about products and their attributes is new and of high value for them. Therefore, they will conduct searches more in-depth because they have incentive to acquire more information. When people have high choice uncertainty, people tend to search information about more alternatives. It is because increased search breadth will improve their chances to find better alternative for them. On the other hand, since human's cognitive capacity is limited, the increased search breadth (more alternatives) will reduce the depth of information search for each alternative. Consumers with high choice uncertainty will spend less time and effort for each alternative because considering more alternatives will increase their utility. LBS provides users with the capability to screen alternatives based on the distance from them, which reduces information search costs. Therefore, it is expected that LBS will help users consider more alternatives even when they have high knowledge uncertainty. LBS provides distance information, which helps users choose alternatives appropriate for them. Therefore, users will perceive lower choice uncertainty when they use LBS. In order to test the hypotheses, we selected 80 students and assigned them to one of the two experiment groups. One group was asked to use LBS to search surrounding restaurants and the other group was asked to not use LBS to search nearby restaurants. The experimental tasks and measures items were validated in a pilot experiment. The final measurement items are shown in Appendix A. Each subject was asked to read one of the two scenarios - with or without LBS - and use a smartphone application to pick a restaurant. All behaviors on smartphone were recorded using a recording application. Search breadth was measured by the number of restaurants clicked by each subject. Search depths was measured by two metrics - the average number of sub-level pages each subject visited and the average time spent on each restaurant. The hypotheses were tested using SPSS and PLS. The results show that knowledge uncertainty reduces search breadth (H1a). However, there was no significant correlation between knowledge uncertainty and search depth (H1b). Choice uncertainty significantly reduces search depth (H2b), but no significant relationship was found between choice uncertainty and search breadth (H2a). LBS information filtering significantly reduces the buyers' choice uncertainty (H4) and reduces the negative relationship between knowledge uncertainty and search breadth (H3). This research provides some important implications for service providers. Service providers should use different strategies based on their service properties. For those service providers who are not well-known to consumers (high knowledge uncertainty) should encourage their customers to use LBS. This is because LBS would increase buyers' consideration sets when the knowledge uncertainty is high. Therefore, less known services have chances to be included in consumers' consideration sets with LBS. On the other hand, LBS information filtering decrease choice uncertainty and the near service providers are more likely to be selected than without LBS. Hence, service providers should analyze geographically approximate competitors' strength and try to reduce the gap so that they can have chances to be included in the consideration set.

The Effects of Franchise Firm's Reputation on Trust and Loyalty (외식프랜차이즈 기업의 평판이 신뢰와 충성도에 미치는 영향)

  • Kim, Hye-Rim;Han, Young-Wee;Cho, Hye-Duck
    • The Korean Journal of Franchise Management
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    • v.8 no.2
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    • pp.37-47
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    • 2017
  • Purpose - Recently, the food service franchise market is experiencing rapid growth and competition is intensifying. Therefore, consumer choice has expanded, and reputation management has become important as a strategy for survival of corporations. Based on previous studies, this research proposed the theoretical framework about the structural relationships among reputation, trust(cognitive trust, affective trust), and loyalty. Research design, data, and methodology - This study examined the structural relationship between reputation, trust, and loyalty from the customer's perspective. Based on comprehensive validation procedures across nine food service Franchise firm types, This study found support for a five-dimensional scale with the following dimensions: Customer Orientation, Employer Brand, Reliable and Financially Strong Company, Product and Service Quality, and Social and Environmental Responsibility. In order to verify the research purposes, research model and hypotheses were developed. The data were collected from 227 food service franchise consumers through online survey. The data was analyzed with SPSS 24.0 and Amos 23.0 statistical program. Result - The results of the study are as follows. First, customer orientation, reliable·financially strong company and product·service quality have significant impact on corporate cognitive trust. And employer brand, product/service quality and social·environmental responsibility have significant impact on corporate affective trust. Second, cognitive trust and affective trust have significant impacts on consumer loyalty. Conclusions - The implications of this study are following as: From the theoretical perspective, this study considers trust as two dimensions such as cognitive and affective, not a single dimension, and identify what dimensions of franchise firms affect consumers' reputation perception and in turn lead cognitive and affective trust, and loyalty. This study also provides several managerial implications. In the franchise market where competition is intensifying, it is very important to analyze the attitudes of consumers in order to gain an advantage in competition with other competitors. In this study, it is meaningful that the study was conducted on consumers who have experience using a restaurant franchise company. Also, reputation is necessary to pay attention to the company because it is an important variable that strengthens with customer through confidence in food service franchise business, and leads loyalty and consumer consumption. Therefore, marketers should develop marketing strategies considering various reputation factors.

A Study on the Consumer Perception of Geographical Indications for Agricultural and Processed Products (농산물 및 가공품의 지리적표시제에 대한 소비자 인식에 관한 연구)

  • Cho, Jung-Eun;Kim, Dong-Jin;Kim, Hyun-Jung
    • Culinary science and hospitality research
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    • v.15 no.4
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    • pp.159-171
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    • 2009
  • A geographical indication is a protected trade name or mark for a product that corresponds to a specific geographic location or origin. Geographical indications have been widely used in European countries over the last three decades, mainly for wine and food products. This study investigates the consumer perception of geographical indications for agricultural and processed products and purchase experiences of consumers. It also examines consumer intention to pay more for geographical indication products. The findings from the empirical investigation showed that only 24.0% of the respondents have purchased geographical indication products whereas 49.5% of the respondents have not. Meanwhile, 26.5% of the respondents reported that they were unaware of geographical indications. Main reasons of purchasing geographical indication products were trust in quality, safety, and better taste. On the other hand, main reasons of not purchasing geographical indication products were lack of knowledge and no distinctive quality. The respondents answered that they would pay more for geographical indication products especially for luxury items such as ginseng, wine, and beef.

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WINE - WAITER AND WINE : A MARKETING CONNECTION Towards the current trend of the sommellerie (소믈리에와 와인 간의 관계 마케팅 전략 - 최근 소믈리에의 경향 중심으로 -)

  • Pierre, METTELIN
    • Proceedings of the Culinary Society of Korean Academy Conference
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    • 2004.11a
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    • pp.101-111
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    • 2004
  • The sommellerie is an ancient job, which has always advanced with the passings centuries. It has become more and more specialized. So, the wine waiter must have a suitable training, sound world knowledges, a keen sense of wine tasting and the liking of human contact. All these skills lead him to put his know - how to good use in the surest way : restaurant. There he undergoes a fruitful experience. The view of a man with many facets is true : taking part in purchases, cellar management, wine-list formulation, advising customer, accommodation between wines and food essentially. However, his duties have risen. He is running through business size, upstream of sales and with clients. Expert in this matter, he is able to take an effect on the store, marketing product, sales, and finally the sales figure of the institution in which he assumes a key position.

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