• Title/Summary/Keyword: 회계

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A Critical Study of Local Cultural Policy by Village Mural (마을벽화로 본 지역문화정책 비판적 고찰)

  • Jeong, Yoonsoo
    • 지역과문화
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    • v.7 no.3
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    • pp.81-108
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    • 2020
  • This study aims to critically consider the local cultural policies of the government and local governments by village mural. Village murals, which began to be painted in the late 1990s, have been a nationwide cultural phenomenon for decades. In particular, it was consistently used as an important element of various local cultural policies implemented by the government and local governments. The government and local governments have been working on the project for two purposes: 'improving the residential environment' and 'activating tourism' but it has largely focused on 'activating tourism'. This study grasped the concrete status of major village murals across the country through field surveys, one of the case study methods. Also, through the analysis of official documents, the government and local governments operating in the village mural project were analyzed for the policy basis and administrative management plan. As a result of on-site surveys, most of the village murals across the country had problems such as uniform subject matter, low level representation, and poor follow-up management. This is partly based on the experiences and abilities of organizations and artists who participated in the village mural project, but fundamentally, it is due to the projects of the government and local governments that focused on short-term visual tourism rather than long-term improvement of the residential environment. It was confirmed that the projects of the government and local governments were carried out through vertical integration and that there were problems in the actual work, such as requiring specific topics, subject matter, designs and colors. As a result, the village murals 'objectify' the residents and 'romanticized' the place, resulting in a unified visual representation. Therefore, this study suggests that the administration and accounting should be strictly managed, but in actual work, the vertical integration structure should be eased by simplifying various documents and procedures, as well as rich cultural understanding of the target place, selection of various topics, and original subject matter and expressions.

Analysis of the Causes for Continuous Employment of Employed Students after Graduation from Characterization High School -Focusing on the Commercial High Schools (특성화고등학교 졸업 후 취업자의 근속 원인 분석 연구 -상업계 고등학교를 중심으로)

  • Jeong, Kyu-Han;Lee, Jang-Hee
    • Journal of Practical Engineering Education
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    • v.14 no.1
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    • pp.165-177
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    • 2022
  • The purpose of this study is to present the direction of employment guidance for long-term service through the analysis of the cause of employment of employed students who graduated from specialized high school. In particular, the purpose is to present student guidance plans for long-term service by analyzing personal reasons for students graduating from commercial high schools and policy factors for individual, school, company, and government service after employment. To this end, a survey was conducted for graduates of commercial high schools nationwide, and the validity, reliability, and causality of the survey data were analyzed by applying Exploratory Factor Analysis, Cronbach's Alpha, and decision tree analysis techniques. We found that personal goal setting for employment is an important factor for working for more than 1 year, personal relationships at work and personal characteristics are important factors for working for more than 3 years. In addition, we found that the reason for getting a job is that personal reasons and school recommendations are great, special lectures on employment, camps, and 'advice from seniors and teachers' programs are helpful in finding a job, and accounting and computer related subjects are helpful for long-term employment. Accordingly, in specialized high schools, it is required to prepare specific instructional measures for education such as setting personal goals and the formation of human relationships that are the basis of social life, and to actively operate the above subjects and programs to help with employment and longevity.

A study on the Effect of Relational Energy and Resilience on Individual Job Performance through Job Crafting (관계적에너지와 회복탄력성이 직무재창조를 통하여 개인직무성과에 미치는 영향 연구)

  • Nam, Eun Woo;Sun, Eun Jung;Seo, Young Wook
    • The Journal of the Korea Contents Association
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    • v.22 no.2
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    • pp.529-544
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    • 2022
  • With the global pandemic in the era of the 4th industrial revolution, the business environment of companies was engulfed by rapid volatility and uncertainty. In particular, in order for an organization to have high competitiveness due to the spread of the flexible work system, relationship management with members of the organization and self-directed job crafting are recognized as important key resources. This study aims to investigate how relational energy and resilience within a corporate organization affect job crafting and to verify the effect of job crafting on individual job performance. For empirical research, 400 valid responses to employees of general companies were analyzed by SPSS 26.0 and Smart PLS 3.0. As a result of the analysis, first, it was confirmed that relational energy did not have a positive (+) effect on task crafting. Second, it was found that relational energy had a positive (+) effect on relational crafting and cognitive crafting, respectively. Third, it was found that resilience had a positive (+) effect on both task crafting, relationship crafting, and cognitive crafting that constitute job crafting. Fourth, it was found that job crafting had a positive (+) effect on individual job performance. Based on these research results, we intend to derive academic and practical implications and provide practical help to follow-up researchers and stakeholders.

A Study on the Effect of Investor Sentiment and Liquidity on Momentum and Stock Returns (투자자 심리와 유동성이 모멘텀과 주식수익률에 미치는 영향 연구)

  • In-Su, Kim
    • Journal of Industrial Convergence
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    • v.20 no.11
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    • pp.75-83
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    • 2022
  • This study analyzes whether investor sentiment and liquidity explain the momentum phenomenon in the Korean stock market and whether it is a risk factor for the asset pricing model. The empirical analysis used the monthly returns of non-financial companies listed on the stock market during the period 2000-2021. As a result of the analysis, first, it was found that there is a momentum effect in Korea. This is the same result as the previous study, and since 2000, the momentum effect has been accepted as a general phenomenon in the Korean stock market. Second, if we look at the portfolio based on investor sentiment, investor sentiment is influencing momentum. In particular, when investor sentiment is negative, the return on the winner portfolio is high. Third, as a result of the analysis based on liquidity, the momentum effect disappears and a reversal effect appears. Fourth, it was found that investor sentiment and liquidity influence the momentum effect. This is a result of the strong momentum effect in the illiquid stock group with negative investor sentiment. Fifth, as a result of analyzing the effect of each factor on stock returns, it was found that both investor psychology and liquidity factors have a significant impact on returns. The estimated results provide evidence that the inclusion of these two factors in the Carhart four-factor model significantly increases the predictive power of the model. Therefore, it can be said that investor sentiment factors and liquidity factors are important factors in determining stock returns.

A Study on Intangible Impact of Personal Information Security Breach to Korean Firm's Value (개인정보 보안사고가 국내 기업의 가치에 미치는 비가시적 영향력에 관한 연구)

  • Lee, JongHyun;Kweon, SeongHo;Chang, Ik
    • Proceedings of the Korea Information Processing Society Conference
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    • 2009.11a
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    • pp.595-596
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    • 2009
  • 정보화의 발전에 비례하여 정보보호의 중요성도 높아지고 있다. 최근까지 정보보호에 대한 관심과 주요 연구의 흐름은 기술적인 보호조치(예: 암호화, 접근제어, 방화벽 등)와 관리적 관점의 행동연구였다. 최근에 들어서야 국내외적으로 정보보호 투자효과에 대한 연구가 활성화되기 시작했다. 정보보호 투자효과에 대한 계량적 산정이 필요한 이유는 정보보호의 중요성을 정확하게 인식할 수 있어 적정규모의 예산을 책정하고 효율적으로 예산을 투입할 수 있는 기초를 마련할 수 있기 때문이다. 정보보호 투자효과를 측정하기 위한 선행연구로 보안사고의 피해규모를 산정하는 연구가 필수적이다. 보안사고의 피해규모는 가시적 손실(피해복구, 생산성 저하, 손해배상 등)과, 비가시적 손실(고객 충성도 저하, 회사의 브랜드 이미지 하락 등) 규모의 합으로 구성된다. 그 동안 가시적 손실규모 측정에 관한 연구는 상대적으로 많았으나, 비가시적 손실규모 측정에 관한 연구는 상대적으로 미흡하였던 것이 사실이다. 이는 현실적으로 비가시적 손실규모를 측정할 수 있는 접근방법을 고안해내는 것이 어려웠기 때문이다. 이로 인해 막연히 비가시적 손실규모가 가시적 손실규모에 비해 대단히 클 것이라고 짐작해 올 수 밖에 없었다. 본 논문에서는 보안사고의 비가시적 손실규모를 측정하기 위해 대규모 개인정보 보안 사고가 발생한 기업의 매출액 증가율을 경쟁기업과 분석하는 연구방법을 제안한다. 매출액은 영업이익 및 순이익과는 달리 회사 내부적인 회계방침에 의해 규모의 조절이 불가능한 재무요소이면서 회사가 고객 충성도 저하와 회사의 브랜드 이미지 하락으로 인해 받게 되는 영향을 가장 정확하게 반영하는 재무요소이기도 하다. 연구방법에 따라 2008년 대규모 개인정보 보안사고가 발생한 국내기업을 선정하고 그 경쟁사와 매출액 변화추이를 비교 분석하였다. 분석결과 보안사고가 발생한 기업의 평균 매출액 증가율이 경쟁사 평균 매출액 증가율 보다 0.0225% 높다는 사실을 발견했다. 이 결과는 국내의 보안 사고가 기업 가치에 미치는 비가시적 영향이 거의 없거나 또는 발생하더라도 그 영향력이 미미하여 가격정책 및 광고 홍보를 통해 충분히 극복할 수 있다는 점을 대변한다. 본 논문의 결과는 역설적으로 국내 보안사고의 피해규모를 측정하는데 있어 가시적 손실규모의 정확한 측정이 무엇보다 중요함을 의미한다.

A Study on the Effect of Real Estate Policy on Real Estate Price: Focusing on Tax Policy and Financial Policy (부동산정책이 부동산가격에 미치는 영향에 관한 연구: 조세정책과 금융정책 중심으로)

  • Jin-O Jung;Jae-Ho Chung
    • Land and Housing Review
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    • v.14 no.3
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    • pp.55-75
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    • 2023
  • Based on prior studies on real estate policy, tax policy, and financial policy, this study examined how tax policy and financial policy affected real estate prices using monthly data from January 2014 to December 2021. We performed a VAR model using unit root tests, cointegration tests, as well as conducted impulse response analysis and variance decomposition analysis. The results are as follows. First, the tax regulation index and the financial regulation index had no discernible impact on housing prices. Specifically, a one-sided stabilizing regulatory policy was ineffective and, instead, led to unintended side effects, such as price increases resulting from reduced transaction volume. Secondly, mortgage rates had a negative impact on the housing sale price index. In other words, an increase in interest rates might led to a decrease in housing prices. Thirdly, an increase in the transfer difference, which involves capital gains tax, has a positive effect on housing prices. This led to rising housing prices because the transfer taxes were shifted to buyers, causing them to hesitate to make purchases due to the increased tax burden. Fourthly, both acquisition taxes and mortgage loans had relatively little impact on housing prices.

The Effect of Multiple Voting Systems on Customer Participation (다중투표 시스템이 고객 참여에 미치는 영향)

  • Cho, A Hyun;Yoo, Shijin
    • Journal of Service Research and Studies
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    • v.13 no.2
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    • pp.204-226
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    • 2023
  • One of the most important types of Customer Empowerment Strategy (CES) is select empowerment, where firms allow customers to vote on a product to be marketed. However, there is limited research on the advantages and disadvantages of select empowerment. In particular, there are few studies on the composition of a voting system. This study analyzes customer participation behavior, such as willingness to vote and strategic voting (i.e., voting for candidates not based on utility orders), under the different voting systems: 1) the number of votes per customer (single or multiple), and 2) the number of final choices (single or multiple). Uncertainty is proposed as a mediator that links the voting system difference and customer participation. Two research hypotheses are tested using multiple linear regression analysis and a natural effects model based on data from two online experiments. As a result, the multiple voting system (i.e., multiple winners are selected by customer votes) shows a direct positive effect on willingness to vote and strategic voting behavior. In addition, the result shows that uncertainty insignificantly mediates the relationship between the voting system and customer participation. Academic and managerial contributions are discussed with several future research directions.

A Study on satisfaction of year-end-settlement for employee (근로소득자들의 연말정산 만족도에 관한 연구)

  • Kim, Hyoung-Gu;Sunwoo, Young-Soo
    • Journal of the Korea Society of Computer and Information
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    • v.14 no.8
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    • pp.153-159
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    • 2009
  • This study focuses on how the recognition of year-end-settlement affected on the effectiveness of individual tax return according to the tax law and its influence on the participation of employee. After the careful analysis, the founding of the satisfaction level of workers from the annual tax return can be summarized as follows: When the knowledge of year-end-settlement is high, it influences positively on the effectiveness of tax return for workers. The recognition of tax return system is the main ingredient to increase the participation of the tax return. Although the recognition of year-end-settlement did not affect on the satisfaction of workers directly, effectiveness of tax deduction and the participation in the year-end-settlement are closely linked to the satisfaction level of tax return, It is confirmed that when the recognition of year-end-settlement is high. the more people actively participate in year-end-settlement and it contribute to the positive effect on the satisfaction level of employee, As a result, it is very important to find the ways to promote and educate annual tax return system to workers as well as revise the tax law to maximize the year-end-settlement for employee.

The effects of knowledge management strategy on the management performance in the hotel industry (호텔기업의 지식경영전략이 경영성과에 미치는 영향)

  • Kim, Hyoung-Gu;Son, Jae-Young;SunWoo, Young-Soo
    • Journal of the Korea Society of Computer and Information
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    • v.14 no.3
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    • pp.227-235
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    • 2009
  • The ultimate goal of hotel corporations is to maintain their existence by securing competitive advantages over their competitors. In order to secure competitive advantages, they need to shed off the conventional paradigm of company management, which increasingly grows weaker as the industrial society turns into a knowledge-based one, and make effective use of knowledge, which is the core source of their wealth and competitiveness, in their management. Thus this study set out to identify knowledge management strategy to result in great management performance to hotel corporations. It also aimed to suggest specific action plans for them to do knowledge management efficiently based on the results. The causal relations between the knowledge management strategy and management performance were examined to figure out the former's influences on the latter. As a result, Two types of knowledge management strategy seemed to have positive(+) impacts on competitive advantages, but negative(-) impacts on financial performance.

A Study on the Performance Analysis of LINC+ Program (LINC+사업 성과 분석에 관한 연구)

  • Seo, Kyung-Hwa;Kim, Chang-Suk;Lee, Ju-Yeong;Han, Jung-Hee;Kim, Hyun-Soo;Han, Young-Jin;Jung, Young-Jin
    • Journal of Convergence for Information Technology
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    • v.12 no.3
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    • pp.186-192
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    • 2022
  • This study investigated 110 contractual industries to identify the effects of curriculum development and educational environment improvement through Ulsan College LINC+ Program on job education and training. As a result of the study, core competency and job competency were 5.73 points each in field practice and educational environment, and job performance was significant with OJT 5.58 points and 5.74 points for educational environment(p<0.05). The relationship between suitability of the curriculum, educational environment, and recruitment performance was significant with 5.73 points for OJT, 5.74 points for field training during the education and training period, and 5.79 points for educational environment, and job reeducation/training expense was significant with 5.73 points for OJT and 5.79 points for educational environment(p<0.05). Also, students who completed the LINC+business curriculum shortened their job period by 1 to 6 months in 86.3% of the respondents, and responded that the education expense for new employees was reduced. Therefore, it was identified that the LINC+ Program of Ulsan College has the effect of shortening the job adaptation period and reducing education expenses for new employees by operating the curriculum reflecting the needs of the industry and improving the same educational environment as the industrial field.