• Monthly Korean Chicken
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• v.17 no.4
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• pp.128-129
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• 2011

• Monthly Korean Chicken
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• v.16 no.2
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• pp.111-113
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• 2010

• Journal of the Korea Convergence Society
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• v.8 no.2
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• pp.213-225
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• 2017

The objectives of this study are to investigate whether individual characteristics lead to significant differences in job satisfaction among tax accounting firm employees, to analyze how human-oriented management and positive leadership affect job satisfaction, and to examine if trust in supervisor moderates the effects of human-oriented management and positive leadership on job satisfaction. To accomplish these objectives, we surveyed employees of tax accounting firms and conducted statistical analyses using the SPSS and AMOS. The results are as follows. First, there were significant differences in job satisfaction depending on job position, salary, education level, and job performance of individual employees. Second, human-oriented management and positive leadership had a positive and statistically significant effect on job satisfaction. Third, trust in supervisor moderated the effect of positive leadership on job satisfaction. The findings provides practical implications for the efficient operation of tax accounting firms.

• Management & Information Systems Review
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• v.14
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• pp.101-115
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• 2004

As a corporate and a taxation account have relationships each other, one cannot be ignored by the other from concrete and excepted points of view. In reality, as they are mixed and the taxation account has been regarded as absolute, we cannot deny that the role of a pure corporate account is intruded by taxation account. Therefore, it is important that both should be adjusted in order to develop their own roles between a corporate account and a taxation account. In order to develop the both accounts soundly, we should solve the problems as follows. First, we should discriminate closing adjustment affairs from reporting adjustment ones, In the process of adjusting for taxation report. Second, the manager and the accounter need to comprehend on the origin and reality of a corporate and a taxation account and improve their capacity of accounting. Finally, as the goals which both aspects seek for are different, it is difficult to meet each other. But it will be a shortcut for enhancing the capacity of the corporate management, and developing the accounting systems of Korea, to compensate the differences each other. In conclusion, this writer suggest that the corporate accounts should be treated according to the corporate accounting principle, and taxation law has to be reformed so that taxable income may be counted based on the former assertion.

• Journal of Industrial Convergence
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• v.7 no.1
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• pp.45-61
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• 2009

This research is aimed at grouping for the extent to which the workers' job satisfaction influences productivity with a view to improving theirs, shedding light on the difference between the workers' concepts of job satisfaction and those of the executives of the matter in terms of the statistic characteristics of individuals and coming up with efficient measures to put the Korean tax accounting offices into smooth operation. The paper is suggesting a total of eight hypotheses, and the researcher tested those with the help of difference analyses and a regression analysis. The findings reveal that there was a difference in productivity in accordance with academic background, positions and total number years of work, etc. but tat there was no difference in gender. And superiors and pay among the factors of job satisfaction influenced productivity, whereas promotion and coworkers didn't. The worker subjects and the executive subjects turned out to differ in terms of pay levels, the welfare of the works, and the level of their ability to carry out their business in regard to the actual situation of tax accounting offices in Korea.

• KOREAN POULTRY JOURNAL
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• v.47 no.11
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• pp.148-152
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• 2015

본회(회장 오세을)는 지난 14~16일 2박 3일간 제주도에서 종계 부화농가 대상으로 제10기 전문육계 CEO 과정 교육을 진행했다. 종계부화농가의 합리적인 세무회계방법(진일회계법인 임기완 대표(공인회계사 세무사)), 육종트렌드에 따른 종계사양관리((주)체리부로 중앙연구소 김종택 소장), 종계질병진단 및 관리방안(우성양행 전용휘 수의사)에 대한 강연이 진행되었다. 또한, 종계부화산업 발전방안(농축유통신문 김재민 국장), 닭고기자조금사업 활성화방안(닭고기자조금관리위원회 심순택 위원장)에 대해 주제 발표 후 본회 종계부화위원회 연진희 위원장이 좌장을 맡은 가운데 농림축산식품부 축산경영과 김영민 사무관, 본회 이홍재 부회장, 닭고기자조금관리위원회 심순택 위원장, 농축유통신문 김재민 국장, (주)고려비엔피 한 장혁 전무가 종계부화산업 발전방안에 대해 토론회를 진행하였다. 이번 토론회로 종계부화인들의 목소리가 정책에 반영되길 기대하며 위기를 관리하고 대체할 수 있기를 바란다.

• Monthly Korean Chicken
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• v.15 no.8
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• pp.132-134
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• 2009

지난달 초 전국적인 집중호우 및 장마로 많은 사람들이 피해를 입었다. 때마침 부가세 신고를 앞두고 그런 일이 발생한 터라 국세청에서는 집중호우로 인한 피해 납세자들을 대상으로 납부기한 연장, 징수유예 등의 지원책을 내놓았다. 매년 여름이나 경루이면 폭우, 폭설로 인해 크고 작은 피해가 발생하는데, 이번호에서는 재해 발생시 종종 듣게 되는 납부기한 연장, 징수유예 등의 제도에 대해서 설명하고자 한다.

• Venture DIGEST
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• s.96
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• pp.8-11
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• 2006

국내 세무∙회계 솔루션업계의 독보적인 리더, 더존디지털웨어. 10여년 전 국내 최초로 세무조정에 대한 전산화를 이루며 업계 부동의 1위자리를 확보하고 있는 더존디지털웨어가 토털 소프트웨어기업으로 진화하기 위해 기어를 한껏 올렸다. 제2의 도약을 향한 더존디지털웨어의힘찬날개짓을유수형대표를만나들어본다.

• Management & Information Systems Review
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• v.30 no.3
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• pp.169-190
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• 2011

Recent academic studies have investigated book-tax differences as an indicator of earnings management. Tax accounting texts claim that the differences between pre-tax financial reporting earnings and taxable income can provide information about current earnings, and the large differences between book and taxable incomes are an indicator of low-quality financial reporting earnings. This study investigates the effect of internal control system over book and tax difference using the KOSPI and KOSDAQ firms from 2006 to 2008. The empirical findings are consistent with a weakness of internal control system being associated with higher book-tax difference. That means a firm which has material weakness in the internal control system allows for more malpractice. In addition to this, If the managers tries to the efficient tax decrease strategy, book-tax difference can be large. Which in turn leads us to observe a positive relation between the weakness of internal control system and intensity of book-tax difference. Overall, we interpret this evidence as indicating that the failure of the internal control system can effect not only investors and creditors but also tax authorities. And It emphasizes that a more effective internal control system linked with sound corporate governance.

• Monthly Korean Chicken
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• v.16 no.4
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• pp.126-127
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• 2010

상속세 및 증여세와 관련한 규정이 올해도 개정되었다. 2001년 달라지는 상속세 및 증여세애 대하여 알아보자.