• 제목/요약/키워드: individual culture system

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개인사업자의 조세회피성향에 관한 실증분석 (An Empirical Analysis on the Disposition of Tax Avoidance by Individual Businesses)

  • 박상봉;윤말순
    • 경영과정보연구
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    • 제17권
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    • pp.45-65
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    • 2005
  • The purpose of this study is to contribute to a fundamental prevention of tax avoidance behaviors by individual businesses. For the purpose, this researcher surveyed factors surveyed individual business managers' disposition(type) of tax avoidance to determine factors influencing the avoidance, and proposed direction for further studies. Several hypotheses suggested here were verified to find that factors such as tax system, tax psychology, tax knowledge, social culture and the expectation of tax avoidance had effects on individual businesses' disposition of such avoidance. The multiple regression analysis made here showed that such factors as tax psychology, tax system and the expectation of tax avoidance affected the disposition of such avoidance and that the disposition was most influenced by tax system, followed by the expectation of tax avoidance and tax psychology in order. In conclusion, factors that have positive relations with tax avoidance, or tax burden and tax administration and those that have negative relations, or tax ethics and sanction are not helpful to preventing the avoidance. This is not consistent with previous results. Now behaviors of tax avoidance by individual businesses are prevailing and becoming more serious. In this sense, objective measurement devices should be developed to make possible further scientific studies about such behaviors. For the development, support by appropriate policies is needed.

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Cognitive Factors in Adaptive Information Access

  • Park, Minsoo
    • International Journal of Advanced Culture Technology
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    • 제6권4호
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    • pp.309-316
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    • 2018
  • The main purpose of this study is to understand how cognitive factors influence the way people interact with information/information systems, by conducting comprehensive and in-depth literature reviews and a theoretical synthesis of related research. Adaptive systems have been built around an individual user's characteristics, such as interests, preferences, knowledge and goals. Individual differences in the ability to use new information and communication technology have been an important issue in all fields. Performance differences in utilizing new information and communication technology are sufficiently predictable that we can begin to coordinate them. Therefore, it is necessary to understand cognitive mechanisms to explain differences between individuals as well as the levels of performance. The theoretical synthesis from this study can be applied to design intelligent (i.e., human friendly) systems in our everyday lives. Further research should explore optimization design for user, by integrating user's individual traits (such as emotion and intent) and system modules to improve the interactions of human-system in data-driven environments.

사회복지생활시설(社會福祉生活施設) 조직문화(組織文化)에 따른 사회복지사(社會福祉士)의 역량강화(力量强化) - 대구.경북지역(大邱.慶北地域) 사회복지생활시설(社會福祉生活施設)을 중심(中心)으로 - (Empowerment of Social Workers according to Organizational Culture Types of Social Welfare Facilities - In Focus of Social Welfare Facilities in Daegu and Kyeongsangbuk -)

  • 박중호;김인수;변상해
    • 한국콘텐츠학회논문지
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    • 제8권12호
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    • pp.301-309
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    • 2008
  • 본 연구는 사회복지생활시설에서 사회복지사가 인지한 사회복지생활시설의 집단문화, 개발문화, 위계문화, 합리문화 등 조직문화의 유형에 따라 사회복지사의 개인 업무지향, 업무관계성, 보상제도 등 역량강화에 유의한 차이를 발견할 수 있는지 분석하였다. 실증연구의 조사대상은 대구 경북지역의 사회복지생활시설에서 근무하는 사회복지사이며 연구조사방법은 설문조사를 사용하였다. 사회복지사가 인지하는 문화유형은 Kimberly and Quinn(1984)의 분류에 따라 집단문화, 개발문화, 위계문화, 합리문화로 구분하였으며, 이에 영향을 받는 역량강화변수는 개인 업무지향, 업무관계성, 보상제도 등으로 분류하였다. 본 연구에서는 조직 문화의 유형에 따라 개인 업무지향, 업무관계성, 보상제도 등에 유의적인 차이가 있음을 발견하였다.

개인주의-집합주의 성향과 성과급 형태가 임금만족에 미치는 효과 (Effects of the types of incentive system and individualism-collectivism on pay satisfaction)

  • 문광수;이재희;오세진
    • 한국심리학회지 : 문화 및 사회문제
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    • 제20권3호
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    • pp.235-262
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    • 2014
  • 국내 많은 기업들의 성과급 제도 도입 비율이 증가하였다. 성과급 제도의 효율적인 적용을 위하여, 본 연구는 조직 구성원의 개인주의-집합주의 성향과, 성과급 형태가 임금만족에 미치는 효과에 대해 검증하였다. 국내의 다양한 직종에 종사하는 243명의 직원들을 대상으로 자료를 수집하였다. 회귀분석 결과, 성과급 형태(개인 vs. 집단 성과급)와 집합주의 성향의 상호작용이 임금만족에 유의미한 영향을 미치는 것으로 나타났다. 추가적으로 성과급 형태와 개인의 문화 성향이 임금만족에 미치는 효과에 대한 다변량 분석 결과 두 변인의 상호작용 역시 유의미한 것으로 나타났다. 특히 집단 성과급에서는 개인 문화 성향에 따라 점수 차이가 크지 않았지만, 개인성과급에서는 집합주의 성향자 보다 개인주의 성향자의 임금만족 수준이 더 높았다. 이러한 결과는 한국사회가 일반적으로 집합주의적 경향의 문화인 것을 고려했을 때, 개인 성과급 제도의 사용과 그 효과성을 고려하는 데 있어서 신중한 판단이 요구된다는 것을 시사해주고 있다.

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특정 대상에 대한 개인 수준의 문화적 성향이 사용자 경험에 미치는 조절효과에 대한 실증적 연구: 미국, 독일, 러시아의 4개 디지털 기기 사용자를 대상으로 (An Empirical Study on How the Moderating Effects of Individual Cultural Characteristics towards a Specific Target Affects User Experience: Based on the Survey Results of Four Types of Digital Device Users in the US, Germany, and Russia)

  • 이인성;최지웅;김소령;이기호;김진우
    • Asia pacific journal of information systems
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    • 제19권1호
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    • pp.113-145
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    • 2009
  • Recently, due to the globalization of the IT(Information Technology) market, devices and systems designed in one country are used in other countries as well. This phenomenon is becoming the key factor for increased interest on cross-cultural, or cross-national, research within the IT area. However, as the IT market is becoming bigger and more globalized, a great number of IT practitioners are having difficulty in designing and developing devices or systems which can provide optimal experience. This is because not only tangible factors such as language and a country's economic or industrial power affect the user experience of a certain device or system but also invisible and intangible factors as well. Among such invisible and intangible factors, the cultural characteristics of users from different countries may affect the user experience of certain devices or systems because cultural characteristics affect how they understand and interpret the devices or systems. In other words, when users evaluate the quality of overall user experience, the cultural characteristics of each user act as a perceptual lens that leads the user to focus on a certain elements of experience. Therefore, there is a need within the IT field to consider cultural characteristics when designing or developing certain devices or systems and plan a strategy for localization. In such an environment, existing IS studies identify the culture with the country, emphasize the importance of culture in a national level perspective, and hypothesize that users within the same country have same cultural characteristics. Under such assumptions, these studies focus on the moderating effects of cultural characteristics on a national level within a certain theoretical framework. This has already been suggested by cross-cultural studies conducted by scholars such as Hofstede(1980) in providing numerical research results and measurement items for cultural characteristics and using such results or items as they increase the efficiency of studies. However, such national level culture has its limitations in forecasting and explaining individual-level behaviors such as voluntary device or system usage. This is because individual cultural characteristics are the outcome of not only the national culture but also the culture of a race, company, local area, family, and other groups that are formulated through interaction within the group. Therefore, national or nationally dominant cultural characteristics may have its limitations in forecasting and explaining the cultural characteristics of an individual. Moreover, past studies in psychology suggest a possibility that there exist different cultural characteristics within a single individual depending on the subject being measured or its context. For example, in relation to individual vs. collective characteristics, which is one of the major cultural characteristics, an individual may show collectivistic characteristics when he or she is with family or friends but show individualistic characteristics in his or her workplace. Therefore, this study acknowledged such limitations of past studies and conducted a research within the framework of 'theoretically integrated model of user satisfaction and emotional attachment', which was developed through a former study, on how the effects of different experience elements on emotional attachment or user satisfaction are differentiated depending on the individual cultural characteristics related to a system or device usage. In order to do this, this study hypothesized the moderating effects of four cultural dimensions (uncertainty avoidance, individualism vs, collectivism, masculinity vs. femininity, and power distance) as suggested by Hofstede(1980) within the theoretically integrated model of emotional attachment and user satisfaction. Statistical tests were then implemented on these moderating effects through conducting surveys with users of four digital devices (mobile phone, MP3 player, LCD TV, and refrigerator) in three countries (US, Germany, and Russia). In order to explain and forecast the behavior of personal device or system users, individual cultural characteristics must be measured, and depending on the target device or system, measurements must be measured independently. Through this suggestion, this study hopes to provide new and useful perspectives for future IS research.

네트워크 구조와 조직학습문화, 지식경영참여가 개인창의성 및 성과에 미치는 영향에 관한 실증분석: SI제안팀과 R&D팀의 비교연구 (Exploring Influence of Network Structure, Organizational Learning Culture, and Knowledge Management Participation on Individual Creativity and Performance: Comparison of SI Proposal Team and R&D Team)

  • 이건창;서영욱;채성욱;송석우
    • Asia pacific journal of information systems
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    • 제20권4호
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    • pp.101-123
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    • 2010
  • Recently, firms are operating a number of teams to accomplish organizational performance. Especially, ad hoc teams like proposal preparation team are quite different from permanent teams like R&D team in the sense of how the team forms network structure and deals with organizational learning culture and knowledge management participation efforts. Moreover, depending on the team characteristics, individual creativity will differ from each other, which will lead to organizational performance eventually. Previous studies in the field of creativity are lacking in this issue. So main objectives of this study are organized as follows. First, the issue of how to improve individual creativity and organizational performance will be analyzed empirically. This issue will be performed depending on team characteristics such as ad hoc team and permanent team. Antecedents adopted for this research objective are cultural and knowledge factors such as organizational learning culture, and knowledge management participation. Second, the network structure such as degree centrality, and structural hole is used to analyze its influence on individual creativity and organizational performance. SI (System Integration) companies are facing severely tough requirements from clients to submit very creative proposals. Also, R&D teams are widely accepted as relatively creative teams because their responsibilities are focused on suggesting innovative techniques to make their companies remain competitive in the market. SI teams are usually ad hoc, while R&D teams are permanent on an average. By taking advantage of these characteristics of the two kinds of teams, we will prove the validity of the proposed research questions. To obtain the survey data, we accessed 7 SI teams (74 members), and 6 R&D teams (63 members), collecting 137 valid questionnaires. PLS technique was applied to analyze the survey data. Results are as follows. First, in case of SI teams, organizational learning culture affects individual creativity significantly. Meanwhile, knowledge management participation has a significant influence on Individual creativity for the permanent teams. Second, degree centrality Influences individual creativity significantly in case of SI teams. This is comparable with the fact that structural hole has a significant impact on individual creativity for the R&D teams. Practical implications can be summarized as follows: First, network structure of ad hoc team should be designed differently from one of permanent team. Ad hoc team is supposed to show a high creativity in a rather short period, implying that network density among team members should be improved, and those members with high degree centrality should be encouraged to show their Individual creativity and take a leading role by allowing them to get heavily engaged in knowledge sharing and diffusion. In contrast, permanent team should be designed to take advantage of structural hole instead of focusing on network density. Since structural hole can be utilized very effectively in the permanent team, strong arbitrators' merits in the permanent team will increase and therefore helps increase both network efficiency and effectiveness too. In this way, individual creativity in the permanent team is likely to lead to organizational creativity in a seamless way. Second, way of Increasing individual creativity should be sought from the perspective of organizational culture and knowledge management. Organization is supposed to provide a cultural atmosphere in which Innovative idea suggestions and active discussion among team members are encouraged. In this way, trust builds up among team members, facilitating the formation of organizational learning culture. Third, in the ad hoc team, organizational looming culture should be built such a way that individual creativity can grow up fast in a rather short period. Since time is tight, reasonable compensation policy, leader's Initiatives, and learning culture formation should be done In a short period so that mutual trust is built among members quickly, and necessary knowledge and information can be learnt rapidly. Fourth, in the permanent team, it should be kept in mind that the degree of participation in knowledge management determines level of Individual creativity. Therefore, the team ought to facilitate knowledge circulation process such as knowledge creation, storage, sharing, utilization, and learning among team members, which will lead to team performance. In this way, firms must control knowledge networks in permanent team and ad hoc team in a way mentioned above so that individual creativity as well as team performance can be maximized.

Analysis of PMIS Users Satisfaction and Loyalty Using Structural Equation Model

  • Kim, Min-Cheol;Lee, Hyung-Il;Cho, Sang-Ho;Kim, Ju-Hyung
    • Architectural research
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    • 제23권1호
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    • pp.1-10
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    • 2021
  • Project management information systems (PMIS) have been implemented to support cooperation among the participants of construction projects. Unlike other information systems used by members from an organization with similar culture and business environment, the PMIS are members from one-off fragmented project organization with diverse professional background. Successful operation is significantly affected by the tendencies of client's side and individual awareness of participants. In this regard, it is imperative to evaluate the success of the system based on the individual characteristics of PMIS users. Thus, this study proposes a method for determining the system success by analyzing the extent of the effects of system factors such as System Quality, Information Quality, and Service Quality and individual factors such as a user's IT application ability, Extrinsic Motivation to achieve User Satisfaction, and loyalty. Accordingly, a structural equation model (SEM), an effective tool to examine of the comprehensive structure of a causal relationship, is applied for analysis because the internal awareness of individuals is established as a variable.

남성정장의 대량맞춤생산을 위한 MTM CAD시스템 활용실태연구 (A Study on the Use of MTM CAD Program for Mass Customization of Men′s Suit)

  • 천종숙;임호선
    • 복식문화연구
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    • 제11권5호
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    • pp.647-656
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    • 2003
  • Mass customization utilizes the new computer technologies, supply chain management, product information management, and some level of customization of the product for the individual customer. This study aimed at grasping the actual conditions of mass customization of domestic men's suit industry and the use of MTM CAD program. The MTM apparel production programs that are used by five leading men's suit manufacturers in Korea were compared. The results of the study showed that most of the manufacturers produced mass customized men's suits to supply extraordinarily large or small size suit based on the individual order. The information listed on an order sheet used at shops was not necessarily corresponding to the information in the MTM CAD program that is use for production of suit ordered from the shop. The pattern data base on the MTM CAD program are constructed based on the sizing system of individual manufacturer. The most manufacturers translated the customer's body dimensions into difference between the standard pattern and the customer's needed adjustment.

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A drug screening system: Preparation of cell islets on the hydrophilic surface

  • 권혁성;배근원;정경희;김익환
    • 한국생물공학회:학술대회논문집
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    • 한국생물공학회 2002년도 생물공학의 동향 (X)
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    • pp.581-584
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    • 2002
  • Individual surface(hydrophilic/hydrophobic) were prepared and mammalian cells were cultured on the hydrophilic region. For drug test, cancer and normal cells were treated with Taxol, as an example. Our system was compared with MTT assay. CHO cells were resistant to Taxol up to 100 nM in both Methods. However, A549 cells was sensitive at 100 nM Taxol in the 2 day-treatment. Cervical carcinoma cell, HeLa, was very sensitive to Taxol. In our system, the cells were not shown from above 20 nM Taxol treatment. Our system was competitive to MTT assay in animal cells for drug test.

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스마트워크 활용 수준에 따른 조직성과 강화에 관한 연구 (The Organization Performance Reinforcement by a Utilization Level of the Smart Work)

  • 정병호
    • 디지털산업정보학회논문지
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    • 제14권4호
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    • pp.189-204
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    • 2018
  • The purpose of this study is to examine an organizational performance difference by individual utilization level of the smart work. The Smart work help minimizing business process and improving organization productivity based on information technology. This new technology provides a flexible way of the task through smart-work center, videoconferencing, telecommuting, mobile(remote control) and business-only messenger. This investment changes organizational culture, institutions and behavior by new technology applying. The organization system change due to smart work has trouble between alteration preferences and existing maintains a group. In response, the organization should make investment justification of smart work for institutional and culture stabilized by a new system in organization. I set up the analytical process of four stages for empirical research. It will analyze an operation difference of the smart work between pre and post investment in the first-step analysis. The two-step analysis will conduct a text mining analysis of smart work operations. The three-step analysis will identify organization performance differences among individual levels in smart work. The four-step analysis will identify a factor difference in organizational performance by individual utilization level on smart work. According to the study, It has been revealed a difference between the pre and post investment performance on smart work. The text mining analyses many appeared an improvement opinion of organizational culture. Next, there is a difference in organization performance among utilize groups of smart work. Furthermore, the factors of organizational performance among groups appeared differently. The theoretical contribution of this study provided to expand the organizational theory of organization change and resistance. The practical implications provided to require a strong guideline an organizational culture and institution for smart work.