http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
Credit Card Choice and Usage Among Philippine Cardholders : Possible Marketing Ramifications
Irish Gem A. Cachuela,Jeanette Angeline B. Madamba,Reynaldo L. Tan,Dinah Pura T. Depositario 한국무역연구원 2015 무역연구 Vol.11 No.4
The Asia-Pacific region has been one of the fastest growing regions in terms of card usage, specifically debit and credit cards. With the increasing number of different kinds of credit cards, providers want to customize their services based on the consumers’ lifestyles. This study focuses on the choice and usage of credit cards as well as the identification of credit card attributes that are valued and important to Philippine credit card users relative to their socio-demographic characteristics. Results show that credit card owners give importance to the bank’s reputation of the credit card provider, the extra benefits and point/reward schemes offered by the cards, cards issued by the banks where the cardholders have existing accounts, personal recommendations and cards with higher credit limits for their initial credit card acquisition. In addition, they utilize their credit cards for convenience, to spread payment or avail of payment installments as well as for safety purposes.
Taxation of E Commerce : A Brief Look at the Major Issues
Irish, Charles R. 한국경영법률학회 2003 經營法律 Vol.13 No.1
The growth of the Internet and emergence of E commerce as an important form of international business have produced astounding benefits for many people around the world. In less than a decade, the Internet and E commerce have made the world a much smaller place; they have greatly diminished the importance of national boundaries; and they have transformed the ways people work, do business, and cinsume. The Internet and E commerce have challenged traditional ways of doing things. The rapid rise in B2B and B2C transactions also threatens traditional brick and mortar businesses where the fear is that sales will decline just as E commerce expends. The purpose of this paper is to briefly explain the major tax issues raised by E commerce. It suggests that the extent of the threat to traditional taxing systems should not be overstated although E commerce is a new and powerful form of doing business. Taxation of E commerce does create some new problems for tax administrations, but the problems are more evolutionary than revolutionary. Where E commerce is most troublesome of the goods and services - where the entire transactions are conducted electronically and the results are delivered to the consumers in digital form. The sales of information or software in digital form with electronic payment, for example, represent the greatest challenges for existing tax systems. But because many goods and services cannot be completely digitalized, the parts of E commerce that cause the greatest threats to existing tax systems are fairly limited and are likely to remain so in the future.
Charles R. Irish 東亞大學校 法學硏究所 2006 東亞法學 Vol.- No.38
The Maturing of the Economic Relationship between Korea and the US: Implications for Lawyers and Law Students
( Charles R. Irish ) 고려대학교 법학연구원 2016 The Asian Business Lawyer Vol.18 No.-
The November, 2016 election of Donald Trump as 45<sup>th</sup> president of the United States was met with surprise, but also a great deal of dismay about the effects his policies would have on global economic affairs, including economic relations between Korea and the US. Based on Trump`s campaign promises and his early morning tweets since his election, it appears that Trump`s policies could have effects that range from moderately disruptive to the current global order to severely destructive of the existing system of international trade and investment. The conclusion of this essay is that the most likely impact will be on the less disruptive end of the scale. Trump is a narcissistic bore, a bully, and a misogynist. He seems to have no moral grounding and many of his business partners and consumers of his products claim that he is untrustworthy. There also are real questions about his ability to understand or deal with the complex world that extends beyond his penthouse apartment in Manhattan. But the people and institutions of the United States are much bigger and stronger than any single person, even somebody as disruptive as Trump as he ascends to the presidency. So, although it seems inevitable that Trump will bring protectionist trade policies into the White House, the combined power of the US Government`s trade and foreign policy bureaucracy, the US Congress, and the private sector should be able to soften Trump`s protectionist tendencies. There still is likely to be some disruption in international trade affairs, but this may be because hidden in Trump`s rambling, bombastic, factually challenged rhetoric are some legitimate issues that the US should be addressing. On the specifics of Korea US economic relations, the effects of the Trump Administration are likely to be relatively limited. The one exception may be the KOR US FTA. Because of the importance of the KOR US FTA and the American perception that the agreement disproportionately favors Korea, Korea is likely to soon see visitors from the USTR and the US Department of Commerce seeking to renegotiate that agreement. It is reasonable to expect the renegotiations to be tough, but time consuming, so the impact of the renegotiations on Korea US economic relations is likely to be delayed for some time. Based on previous instances when the US has threatened to erect protectionist barriers to foreign trade, it also is probable that Korean automakers and manufacturing companies will expand their foreign direct investment in the US to counter the uncertainties created by a Trump Administration. Finally, the bigger and more destabilizing threat to the Korea US relationship may come from external sources, such as would occur if there is major escalation of tensions between the Americans and China, Russia, or North Korea. Given the aggressive and/or inexperienced international affairs advisors Trump is bringing into his administration and growing assertiveness of China, Russia and North Korea, the risk of a major foreign policy miscalculation seems much greater than at any time in recent history.