• 경영과정보연구
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• 제15권
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• pp.1-18
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• 2004

It was 1976 when the preparation of consolidated financial sheet was first prescribed in this nation. Since then, the prescription has been revised several times. Revised in April 1992, enforcement regulations of the Securities Exchange Act provided that every listed corporation has its consolidated financial sheets and an auditor's opinion about them attached to its business report. In other words, the outside audit of consolidated financial sheets became inevitable. The Act of the Outside Audit of Corporation was revised in December 1993 to provide that all corporations must prepare consolidated financial sheets and receive the outside audit of the documents beginning their settlement of accounts in December 1994. In case of overseas corporations, consolidated financial sheets and the Equity Law have been applied since their settlement of accounts in December 1995. Now those sheets must be prepared by all local and overseas corporations that involve relations of governance or dependence. The preparation and public notification of consolidated financial sheets has been settled as a system. This nation has not yet introduced consolidated tax return using consolidated financial sheets. Such tax return system is already being used by most of the world's economic powers such as U.S., Europe and Japan. This study shows that reduction in corporation tax is the biggest reason for avoiding consolidated tax return system, even though the system can facilitate the settlement of consolidated accounting. Consolidated tax return, which is being implemented in about 20 countries including U.S., needs to be introduced by this nation where consolidated financial sheets are publicly notified.

• 대한치과의사협회지
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• 제57권3호
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• pp.124-148
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• 2019

Recently, there has been an increasing interest in the regulation of medical & dental profession in South Korea due to various medical scandals & exacerbated commercialism. Consequently, the voice asking for strengthening the license management of medical & dental profession is rising. However, there is an absolutely lacking discussion on self-regulation of the Korean dentist community. This study investigated International Society of Dental Regulators and dental regulatory authorities in the U.K., Ontario in Canada, California in the U.S. and Australia. In addition, this study examined what situations Japan was in, which was similar to Korea in terms of systems. In the U.K., the U.S., Canada and Australia, there are independent dental regulatory authorities, which place emphasis on lay personnel participation. In addition, the organizations prepared very specific and detailed ethics, standards, and punishment guidelines to be followed by professionals. And, various efforts are being made to secure transparency and trust. As a result of this study, self-regulation in Korea seems to require an open approach that embraces civil society, and it is considered that dentist should lead social discussion more positively.

• 무역학회지
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• 제45권6호
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• pp.133-156
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• 2020

This study analyzed the research trend of the papers in the field of customs clearance published from the first issue of the Korean Trade Review to the August 2020 issue. The research method used mixed methods. This method uses both quantitative and qualitative methods, and is a research method to make use of the strengths and weaknesses of each research method. The quantitative study results are as follows. First, an average of 0.7 papers were published for the entire period, but since 2006, an average of 1.2 papers have been published, and the overall interest is increasing. Second, in the case of researchers, the proportion of joint research was slightly higher, with 43.8% of independent research and 56.2% of joint research. In particular, the ratio of 3 or more people is also increasing to 21. Third, looking at the trends by research subject, it was found that among the research fields, there were relatively more studies in the fields of FTA, country of origin, and CISG than in the fields of tariff policy, tariff system and legislation. Fourth, Domestic studies accounted for 75.2% and overseas studies 24.8%, with a high proportion of domestic studies, 13.4 articles in domestic literature, 12.2 articles overseas, and 40 articles supporting research funding. The results of qualitative research need to secure diversity in terms of the generality and specificity of the research topic, and that research in industry-academia or public-private connection should increase, and research from the point of view of "why" rather than "how" Suggested that it is necessary.

• 한국건설관리학회논문집
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• 제13권2호
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• pp.70-79
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• 2012

정부는 최근 장기적인 관점에서 해외건설사업의 시장 활성화와 수주 경쟁력 강화에 주력하고 있다. 또한 중동 지방의 플랜트 프로젝트에 집중되어 있는 해외건설시장의 다각화를 추진하기 위하여 투자개발형 사업을 확대하기로 하였다. 하지만 현재까지 투자개발형 사업에 대한 리스크 분석 사례는 미미한 실정이다. 이에 본 연구에서는 투자개발형 해외건설사업들에 대한 리스크 분석의 필요성을 제기하고자 한다. 본 연구의 목적은 해외 투자개발형 사업에 대해서 AHP 및 퍼지이론을 적용하여 핵심 리스크 인자를 도출하기 위한 한 가지 방법론을 제시하는 것이다. 본 연구의 결과로써, 총 37개의 최종 핵심 리스크 인자들이 선정되었고, 이것들에 대한 특성을 분석하였다. 향후 연구에서는 본 연구의 결과를 토대로 해외 투자개발형 사업을 위한 리스크 관리 모델을 제안하고, 이것의 타당성을 검증할 예정이다.

• 문화경제연구
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• 제20권3호
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• pp.61-85
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• 2017

국가가 문화교류는 상업적 이익보다 이해와 신뢰의 증진을 통해 민족간 반목과 갈등을 예방하며, 동시에 문화다양성에 기여한다는 것이 보편적인 인식이다. 그러나 최근에는 디지털매체의 발달과 문화소비패턴의 변화에 따라 수용자의 새로운 수요와 자발적 소비가 증가하면서 공공지원의 교류사업이 민간사업으로 전환되는 사례도 등장하고 있고, 시장에서의 생존가능성도 늘고 있다. 이 연구는 그간 우리나라의 국제문화교류 현황을 살펴보고, 향후 시장성과의 제고 요소를 가려내고, 우리나라 전통공연예술의 해외 시장성과를 높이기 위한 정책모형을 개발하고자 하였다. 이를 위해 이 연구는 "2016년 국제문화교류 전문인력 실태조사"와 해외사례를 분석하였다. 해외사례는 전통예술을 토대로 하면서 세계적인 문화상품으로 받고 있는 아일랜드 리버댄스에 대해 질적 연구를 하였다. 연구의 결과로는 전통문화와 가치재로서 교류되었던 작품들이 전통문화가 현대적 재해석과 함께 해외 수용자들의 취향을 반영하며, "비용질병"을 해소하는 다양한 혁신활동을 통해 이윤창출형 작품으로 만들어진다면 국제무대에서 시장성과를 높일 수 있을 것으로 평가되었다.

• 통상정보연구
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• 제8권1호
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• pp.283-303
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• 2006

This is the research on the correlation between the marketing activities conducted by the companies participating in the overseas exhibitions in the exhibition and the satisfaction of the visitors. I have been able to obtain the following findings through the positive research on the satisfaction of the visitors to the overseas exhibitions. The research findings show that the external elements of the participating companies such as 'external appearances of booths, interior facilities and the atmosphere', 'designs of exhibits', 'size of the participating companies', and the publicity elements of the participating companies such as 'the degree of application of mass media', 'prior publicity of the participating companies', etc. among the marketing activities conducted by the participating companies in the exhibition affect the interest and repeat business deals of the visitors. The findings also show that the elements to induce the interest of the visitors such as the booth design and display of products where the participating companies may produce their unique image and the prior publicity to the visitors constitute the important elements of marketing. It has also been revealed that the visitors whose purpose of the visits are to purchase the products and to satisfy their interest in 'the events and contents of the events affect the interest and the repeat business deals of the visitors, among the interest and repeat business deals pursuant to the characteristics of the visitors. It has also been found that the visitors who have recognized the representative brands in the exhibitions affect the interest and the repeat business deals and the visitors who have visited the exhibition several times are more satisfied than the visitors who have visited the exhibition for the first time. The comparative evaluation of the degree of importance of the marketing activities of the participating companies before the visitors' visit to the exhibitions and the degree of satisfaction after their visit reveals degrees of satisfaction in the order of 'the booth staff's professional knowledge of the exhibits', 'foreign language proficiency and their techniques of negotiation and demonstration', 'designs of the exhibits (colors and packaging), 'prior publicity of the participating companies. Such being the case, the companies participating in any of the overseas should maximize the result of their participation in the exhibition by training their staff in the products and foreign languages and through the prior publicity. It has also been found out that "the atmosphere of the booth in the exhibition such as 'launching of new products', 'external appearances of the booth, layout of the interior facilities and the atmosphere and events of the participating companies affect the interest and repeat business deals of the visitors, among the factors for the satisfaction of the visitors. Therefore, it has been proven that the external factors such as the external appearances of the booth, display of the products, launching of new products and events producing the atmosphere of the booth of the participating companies among the marketing activities conducted by the participating companies, and the extent of the training of the booth staff and prior publicity are the major factors affecting the interest and repeat business deals of the visitors.

• 동남아시아연구
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• 제21권2호
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• pp.77-123
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• 2011

Recently, Southeast Asian people, its food, natural sceneries and so on have been increasingly exposed to Korean people through mass media and multi-cultural events. At the same time, Koreans can frequently encounter Southeast Asians in their everyday lives. Thus, specific images and discourses of Southeast Asia has been established in our society, which creates a new social trend called 'Southeast Asia phenomena'. In short, 'Southeast Asia phenomena' means a totality of Korean people's experience of Southeast Asian and their perception on the region. On the one hand, 'Southeast Asia phenomena' is a result of inflow of Southeast Asians and their culture into Korea. On the other hand, it is also a consequence of Korean people's understanding of Southeast Asia from their trip to Southeast Asia or from their interactions with Southeast Asian people. This article aims to analyze the origin and diffusion of 'Southeast Asian Phenomena' in Korea in the context of Southeast Asia focusing on 4 topics, that is, migrant workers, overseas investments, retirement migration, study-abroad categorized as human movement. This article is also about a country-by-country comparative analysis both at the macro level and the micro level. At the macro level, overseas investments and trade, human exchanges, positive perception to Koreans which considered to be the structural causes become a strong mechanism playing a important bridge role between Korea and Southeast Asia. So these create the high probability of the emergence of 'Southeast Asian Phenomena' At the micro level which is more direct causes of 'Southeast Asian Phenomena', the economic cause is the most important common cause for 4 Southeast Asian Phenomena. Additionally, Korean wave is also remarkable common cause creating 'Southeast Asian Phenomena' even it is not the origin in the context of Southeast Asia. The diffusion of 'Southeast Asian Phenomena' is different by the topics and the elements contributing to create the favorable situation for the diffusion are not only overseas investments and trade, human exchanges at the macro level but also policy elements at the micro level. The relative differences of the causes of 'Southeast Asian Phenomena' in the country-by-country analysis are found. Regarding overseas investments in Vietnam and Cambodia, the economic degree of freedom in Cambodia is higher than in Vietnam. Even Korean Wave has had the longer history in Vietnam, but the favorable perspectives on Korean Wave are stronger in Cambodia. For migrant workers from Vietnam and Indonesia, the economic causes in Vietnam are more significant than in Indonesia. The impact of Korean Wave is stronger in Vietnam than in Indonesia. In case of study-abroad, the social-cultural elements and policy elements are more diverse in Malaysia than in Korea. For the Korean retirees who immigrate to the Philippines and Malaysia, the economic causes in the Philippines is more significant in Malaysia.

• 한국경제지리학회지
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• 제26권4호
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• pp.375-390
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• 2023

본 연구는 국외 바이오산업 클러스터의 태동 과정과 경쟁력 결정요인을 살펴보았다. 바이오산업은 다양한 산업에 접목할 수 있으며, 인공지능과 정보통신기술 등과 결합한 고부가가치 창출이 가능한 까닭에 세계 주요국에서 주목하는 유망 신산업이다. 또한, 기업, 대학, 병원, 연구기관, 정부 등 여러 이해관계자와 연계·협력이 필요하다는 점에서 클러스터의 중요성이 강조된다. 그러나 이 같은 중요성과 관심에 비해 국내의 관련 연구는 다소 미흡한 편이다. 특히, 국외 사례 연구도 소수의 선도 클러스터에 지나치게 치우쳐 있어, 국내 지역 실정에 부합하지 않는 정책과 발전 방안을 내놓는 경향이 있다. 이 같은 문제를 완화하고자, 본 연구는 미국의 바이오 헬스 캐피털 리전, 영국의 케임브리지 클러스터, 덴마크와 스웨덴의 메디콘밸리 세 곳의 태동 및 성장 과정을 살펴보았다. 이를 통해, 부족했던 관련 사례 연구를 풍부하게 하고, 각 클러스터의 경쟁력 결정요인을 파악하여 국내 바이오산업 클러스터의 조성과 육성에 대한 시사점을 제시하고자 한다.

• 복식문화연구
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• 제8권1호
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• pp.77-86
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• 2000

The purpose of this study is to identify the nature and trend of multinational corporations and to examine strategies for survival of local companies in newly-rising markets which stand against huge multinational corporations, through case study. This research has been done by the literature review of the articles, books and the case study. The results were as follow : First, if the pressure for the globalization of a industry is low and the possibility of overseas transfer of the competitive property of corporations are bare, the intensive strategy for the protection of a national market can be used against the invasion of a multinational corporations. Second, if the pressure for the globalization is still low and the retaining property can be transferred to abroad, a company can be expended to several foreign markets in the limited scope, using the success in a national market as a stepping-stone. Third, In case the pressure for the globalization is high and the competitive property of corporations are effective only in a national market, corporations can survive individually and continuously through the reorganization of corporation's property, which is the survival strategy against multinational corporations. Forth, if the pressure for the globalization is high and the property of corporations can be transferred to abroad, it is possible for corporations to compete with the multinational corporations confidently.

• 한국언론정보학보
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• 제34권
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• pp.98-131
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• 2006

이 연구에서는 개별 드라마의 시청률과 주제 유형, 드라마 형식, 제작 주체 등의 특성에 따라 해외 판매 및 국내 케이블TV, 인터넷 VOD서비스, DVD 판매 여부에 어떠한 차이가 발생하는지 분석해 보고자 한다. 분석대상은 2000년에서 2004년 상반기까지 국내에서 제작되어 방송된 드라마이며, 연구방법으로는 각각의 프로그램 특성 요인과 개별 창구 유통간의 교차분석 방법을 채택하였으며, 시청률에 따른 창구별 유통에 대해서는 일원변량 분석을 추가적으로 실시하였다.