• Management & Information Systems Review
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• v.34 no.2
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• pp.207-227
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• 2015

This study addresses and examines differences in firm value after tax audits by the Korean Internal Revenue Service. Tax audits can potentially depreciate a firm's value due to the mass cash outflow that often results from the additional tax charges involved. However, tax audits that reveal negative aspects of a business, such as excessive entertainment expenses, fraudulent accounting, or inappropriate business practices, may have positive effects on a firm's value, as the monitoring involved can improve accounting transparency and reduce agency costs. This study shows that there is typically an increase in a firm's value in the year after a tax audit has been conducted, in comparison with the previous year. This result suggests that firm value can increase after a tax audit is conducted, despite the possible value depreciation resulting from a mass cash outflow.

• Journal of the Economic Geographical Society of Korea
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• v.13 no.3
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• pp.416-441
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• 2010

This paper attempts to develop a framework articulating a suite of indicators of cluster development, based upon existing work on the economic geography of clusters, cluster frameworks and indicators and cluster policies. Unlike other work the framework adopted here emphasizes adaptive and proactive roles played by agents, whether individual or collective, within the cluster when understanding it as a learning environment to capture an implication made from adopting the cluster perspective. Some possible indicators are operationalized and suggested even if they are not definitive and exhaustive. The conceptual framework and the specific indicators suggested can provide policy-makers and key stakeholders in clusters with a proper set of tools for measuring the level of cluster development, maneuvering a broader strategic planning exercise for successful cluster development.

• Journal of the Korean Geographical Society
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• v.43 no.4
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• pp.526-543
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• 2008

Based on the social network analysis(SNA), this study examines the structural and spatial characteristics of the actor networks of the manufacturing industries for the elderly. In the field of economic geography, former researches on network have mainly focused on the network governance. However, this study focused on the social network analysis. Centrality indexes are used to analyze the topological structure of actor networks of firms and organizations. In order to investigate the spatial structure of actor networks, not only the regional distribution of actors but also the correlation between centrality index and distance are analyzed. Network matrixes among actors are transformed to network matrixes among regions using block modeling method to reveal the spatial characteristics of the actor networks. In spite of the importance of the Capital Region, networks in the non-Capital Region like Chungnam and Pusan were showed high network density. This suggested that some kinds of policy project operating in the non-Capital Region had the influence on this network in the initial stage of industry.

• Journal of Convergence for Information Technology
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• v.7 no.2
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• pp.111-117
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• 2017

Background/Objectives: The purpose of this study is to investigate the effects of eating habits and self-efficacy on health promotion behavior and to improve the quality of life in each life cycle. Methods/Statistical analysis: This study is a narrative research study for nursing students at university B in C city. The data were analyzed by SPSSWIN 18.0, t-test, ANOVA and bonferroni post test, Pearson correlation coefficient calculation and multiple regression analysis. Findings: Health promotion behaviors were positively correlated with eating habits and self-efficacy. Multiple regression analysis showed that 53.8% of the parents, caregivers, health status, eating habits, and self - efficacy of the nursing students showed the health promotion behaviors of the nursing students. The higher the self-efficacy(t=6.06, p<.001), the better the health-promoting behaviors(t=3.28, p=.001). Application/mprovements: Development of programs for strengthening health education and self-efficacy is required for proper eating habits and health promotion.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.19 no.12
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• pp.128-137
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• 2018

Drawing on costly signaling theory and self-enhancement motive, this study examines the relationships among proactive personality, knowledge sharing behavior, and organizational recognition. In addition to the individual characteristic, this study considers job characteristics as conditional factors, and especially proposes the moderated mediation model in which job complexity and variety moderate the relationships among proactive personality, knowledge sharing behavior, and organizational recognition. To prove these hypotheses, empirical analyses are conducted with 166 dyad samples collected from various industries. As predicted, individuals with high proactive personality are more likely to become involved in knowledge sharing behavior, and this behavior increases organizational recognition rated by their supervisors. Moreover, job complexity and variety moderate the positive relationship between proactive personality and organizational recognition is mediated by knowledge sharing behavior. These results reveal the motive in knowledge sharing and the boundary condition that is necessary to increase such behavior. The study findings will ultimately contribute theoretical and empirical implications to the knowledge management literature.

• Journal of Convergence for Information Technology
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• v.11 no.4
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• pp.211-219
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• 2021

The purpose of this study is to investigate the level of verbal abuse experiences, emotional labor, and health-promoting behaviors of nurses in small and medium hospitals and to identify the relationship between them. Participants were 138 nurses from 2 small-medium sized hospitals. Collected data were analyzed using t-test, ANOVA, and Pearson's correlation coefficients with the SPSS 20.0 for Windows Program. As a result of the study, 82.7% of them experienced verbal abuse, and there were differences in the degree of health- promoting behavior according to gender (p=.032) and department (p=.009). Besides, it was found that emotional labor was related to health-promoting behavior (p=.039), and spiritual growth (p=<.01), and stress management (p=.028) as sub-factors. Accordingly, this study will be used as basic data for developing strategies and customized programs to reduce emotional labor, increase health-promoting activities, and contribute to the stable securing of nursing personnel.

• 정보화사회
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• s.20
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• pp.56-69
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• 1989

정보문화의 달이기도 했던 6월은 고도정보화사회를 앞당기는 일련의 획기적인 조치들이 취해져 관련업계의 관심을 크게 집중시키고 있다. 정부는 정보통신회선 사용상의 제한을 대폭 완화하여 민간기업이 실질적으로 VAN사업에 참여할 수 있는 길을 열어놨고 종래 규제일변도였던 전파정책을 권장행정으로 전환하는 전파관리법도 입법예고했다. 정부가 마련한 정보통신회선사용제도 개선조치는 DB, DP만 제공할 수 있도록 되어있는 정보통신역무제공업자의 사업범위를 불특정다수인을 대상으로 한 정보교환 및 타인통신매개행위를 허용했고 지금까지 9600bps급 이하의 저속회선에서만 접속이 허용되어온 다중화장치(MUX)의 사용범위를 대폭확대하여 64kbps급 이상의 고속회선에서도 접속사용할 수 있도록 허용했다. 또한 그룹 VAN의 경우에도 업무상 긴밀한 관계자 등만 이용할 수 있게 한 제한사항도 폐지해 국내 VAN시장에 대한 민간기업의 참여를 전면적으로 허용했다. 이외에도 정보통신역무제공업자가 DP.DB제공을 위해 필요한 경우 컴퓨터 본체에서의 부수적인 정보교환행위를 허용하여 DB내용 갱신(up-data) 등을 위한 중도컴퓨터의 접속도 가능토록 했다. 그런데 그룹 VAN의 경우 이용대상의 제한을 없앴으나 그룹망 중 타인사용특례를 받은 업체 이외의 망에는 이용자가 접속할 수 없도록 되어있기 때문에 각 업체에서는 시스템 통합화를 추진할 확률이 높다. 또한 고속회선에 대한 다중화장치(MUX) 사용을 허용하고 있으나 개방에 대비해 각 업체에서 이미 보유하고 있는 노드 프로세서(Node Processor)를 전용교환기로 간주, 이의 사용을 제한하고 있는 실정이다. 업계에서는 중도컴퓨터의 접속은 허용하고 있으면서 통신과 컴퓨터의 중간자적 기능을 갖고 있는 노드프로세서의 사용을제한한다는 데에 있어서는 의견을 달리하고 있다. 우리 협회에서는 이달 법제위원회를 개최하여 이번 조치에 대한 검토와 함께 전파관리법 입법예고안에 대한 업계의 의견을 수렴, 정부에 건의할 예정이다.

• The Korean Journal of Financial Management
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• v.17 no.2
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• pp.1-28
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• 2000

본 연구에서는 경영자 소유지분과 자본적 투자지출의 관계를 이론과 실증분석의 양 차원에서 분석하였다. 우선 이론적인 분석에서는 경영자가 기업가치 극대화뿐만 아니라 규모극대화를 동시에 추구할 때, 기업의 자발적 투자지출은 경영자 소유지분의 함수라는 점을 보였다. 특히 2차효용함수의 가정하에서 자본적 투자지출과 경영자 소유지분의 관계는 경영자의 소유지분과 위험회피도, 확실성 등가에 의한 프로젝트의 순기대현금 흐름 수준에 따라 달라지는 것으로 나타났다. 또한 자본적 투자지출은 경영자의 효용함수 행태에 따라 경영자 소유지분이 낮은 수준에서는 소유지분의 감소함수이나 높은 수준에서는 증가함수로 반전되는 구조적인 전환점이 존재한다는 점을 밝혔다. 한편 90-95년 중 우리나라 상장 제조업의 자료를 바탕으로 규모극대화 기업과 규모비극대화 기업에 대하여 경영자 소유지분과 자본적 투자지출의 관계를 비교한 결과, 규모극대화 기업에서 경영자 지분이 약 30%인 구조적인 전환점을 중심으로 그 이전에서는 경영자 지분의 증가에 따라 자본적 투자지출이 감소하나 그 이후에는 증가함수로 단전되는 것으로 나타나 이론의 내용을 지지하였다. 그러므로 본 연구의 결과는 기존의 연구에서와는 달리 안주가설(entrenchment hypothesis)에 의하지 않더라도 경영자의 효용함수의 행태에 따라 일정한 경영자 소유지분 이상에서는 가치비극대화 행위가 지배할 있다는 점을 보여주고 있다.

• Journal of the Economic Geographical Society of Korea
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• v.25 no.4
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• pp.499-513
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• 2022

This study targets the rechargeable battery industry, which has been rapidly growing recently. The rechargeable battery industry is closely related to the electric vehicle industry. However, other factors also influence it. Currently, rechargeable battery companies show a pattern of restructuring production space by various means. To determine the causes of these production spaces, the factors affecting regional and national scales were thoroughly examined. As a result, the location factors for rechargeable battery-related companies are determined by cooperative relationships with assembled car companies, government policy regulations, and the stability of supply of key materials. And a spatial strategy was implemented to make the most of these circumstances.

• The Journal of the Korea Contents Association
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• v.20 no.5
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• pp.500-512
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• 2020

This research aimed to verify organizational culture of resort underlying bottom of organization and shared by employees. Healing-seeking and life style oriented experiences are in prevailing recently, which resort industry insomuch as presumably held from its origin. Unfortunately, it is also widely recognized that resort lost its entity, blurring business domains with hotel industry or yielding integrated resort by imitating theme park. In order to probe organizational culture, in-depth interview with 16 resort experts conducted in resort setting, prepared by Gremeis actant model which is effective in finding myth(story) structure of interviewees. Firstly, interviewer matched six actants with resort business involving-group and asked interviewee to metaphor freely based on 3 night resort experiences. Results showed that sender, receiver, subject, object, helper and opponent were matched with resort, visitor, company, product & service, supporters, and opponent group in orderly manners and also interviewees made each actant into metaphor as healing, patient, medical doctor, medicine, helper and charlatan, respectively. Significance and limitation of research were included in the end of article.