Purpose In the field of sports industry, the intangible assets of sporting companies often show discrepancies between accounting information and corporate value because of conservative current accounting standards. Therefore, this study intends to present a valuation model of intangible assets of sports industry based on cost approach, as a part of a method of capitalizing intangible property expenditures. And we tried to verify the valuation model of intangible assets derived from the research on actual sports companies. Methods To accomplish the purpose of the study, reviewing the literature on various related precedent studies and examining related valuation methodology, legal basis, and representative valuation models were utilized. And to verify the effectiveness of the derived model, Tobin q values were derived and compared. A simple regression analysis was used to verify the explanatory power of the derived model. Results The financial evaluation was conducted based on the cost approach, which enables relatively objective evaluation through the existing financial statements, and a valuation model with the procedure of duplicating the AHP evaluation to reflect the characteristics of the individual intangible assets was presented. In addition, in order to verify the proposed valuation model, the valuation was conducted by putting the accounting information of the sports companies into the intangible asset valuation model presented in this study. As a result of the statistical analysis on the evaluation results, the intangible asset value evaluation model presented in this study is proved to be significant based on statistically high explanatory power. Conclusion Therefore, if it is possible to appropriately evaluate the enterprise value of sports companies through the intangible asset valuation model based on the cost approach presented in this study, various types of technology financing will be possible in the sports industry. And this is expected to accelerate the growth of the sports industry in the future.
Purpose The purpose of this study was to verify the importance and satisfaction of service quality of visitors to screen baseball using the Importance-Performance Analysis. Methods Selected visitors who participated in screen baseball using convenience sampling of non-probability sample method from January 26 to May 27, 2017, and conducted a questionnaire survey to a total of 213 data were used in this study except 17 data which were untrustworthy responses or non-responses. SPSS 21.0 statistical program were used to exploratory factor analysis, reliability analysis, frequency analysis and IPA. Results The results were as follows. first of all,Ⅰquadrant derives 7 items including modernized facilities and equipments. Next, Ⅱ quadrant, there are 5 credibility of the program and continuous service provision. Also, in the quadrant Ⅲ, the service promised to the customer and the interest and effort of the staff in case of trouble were confirmed.. In the quadrant IV, four items were analyzed such as the interest in the members and the matching of the members' use time. In the analysis of Slack's(1994) diagonal model, twelve kinds of improvements such as costumes, appearance, internal facilities and services promised to customers were derived. In addition, there are 5 appropriately provided properties such as modern facilities and equipment, and facilities suitable for enjoying baseball. Finally, in the attributes that are provided in excess, four attributes are indicated, attention to members and matching of members' use time. Conclusion Based on the results of this study, it is meaningful to be a marketing and management practice data for operating the screen baseball.
The purpose of this study was to analyze the effects of employee’s job burnout on turnover intention and to draw average effect size(weighted averaged fisher’s z) in sports industry. After a lot of dissertations and journal articles were extracted by searching web sites, 11 papers were finally selected through thorough verification procedure. Specific analyses were conducted via MIX 2.0(Meta-analysis with Interactive eXplanations). The results were as follows. First of all, the weighted average correlation coefficient of between depersonalization and turnover intention was .326. Secondly, the weighted average correlation coefficient of between reduced personal accomplishment and turnover intention was .192. Lastly, the weighted average correlation coefficient of between emotional exhaustion and turnover intention was .326.
