• 레미콘
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• no.9 s.13
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• pp.18-23
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• 1987

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.6
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• pp.312-318
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• 2017

This study calculated the cash flow using the financial information by fiscal year for 25 general hospitals and 23 hospitals, and analyzed the relationship between cash flow and net working capital. The analysis results showed that 73.3% of general hospitals and 83.3% of hospitals did not secure funds required for operating activities by fiscal year. The cash flow types that affect net working capital were expenses not involving cash outflows and changes in borrowings in general hospitals, and expenses not involving cash outflows and income not involving cash inflows and changes in borrowings in hospitals. However, in case of shortage of funds required for operating activities, at general hospital, due to expenses not involving cash outflows being high and income not involving cash inflows being low and resulting in increased borrowing, at hospital, due to expenses not involving cash outflows being high and resulting in increased borrowing. Therefore, for the stability of cash flow in management activities, the adequacy and relevance of the expenses not involving cash outflows need to be reviewed, and it will be necessary to review the appropriate internal policy measures to systematically and rationally manage cash flow in consideration of cash flows.

• The Journal of the Korea Contents Association
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• v.12 no.5
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• pp.415-430
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• 2012

Under fastly moving businese circumstance, it is very important to retain par excellence human resource and innovation. The purpose of this study is to find out casual relationship among self-efficacy, job embeddedness, innovative behavior, and organizational citizenship behavior, which is dependent variable. With the help of information technology. To verify hypotheses such statistical analyses as factor analysis, reliability test, and path analysis by AMOS 18.0. The population of this study is employees of super deluxe hotels in korea and they are divided into two categories such as front-of-the-house and back-of-the-house respectively with same numbers. In case of mutual relationship between self-efficacy and innovative behavior, self-control and task difficultness factors significantly influence innovative behavior in case of front-of-the house employees and vice-versa in those of back-of-the-house. In case of interactive relationship between self-efficacy and organizational citizenship behavior, slightly different results are revealed between front-and back-of-the-house employees, employees, i.e. all factors are significantly related in former but not in latter.

• Journal of Korean Society of Transportation
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• v.25 no.5
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• pp.101-109
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• 2007

Two variations of toll roads exist: mainline toll plazas and entry/exit tolls. On a mainline toll system(open toll scheme), all vehicles stop at various locations along the highway to pay a toll. While this may save money from the lack of need to construct tolls at every exit, it can cause lots of traffic congestion, and drivers could evade tolls by going around them. With entry/exit tolls, vehicles collect a ticket when entering the highway, which displays the fares it will pay when it exits, increasing in cost for distance travelled. Upon exit, the driver will pay the amount listed for the given exit. The pressures on the Seoul ring roadway network have been changing over time. In the past, the emphasis was on mobility and maintenance of the road network to provide an efficient transportation network, but recently, road use has outstripped the network's ability to extend and expand the road network and hence the policy emphasis has moved towards reducing free riders rather than mitigating its effects. In addition to this pressure is an incidental pressure, which argues that provision of free ride segments generates further traffic in isolation of other factors. This paper is examining policies to reduce the burden of traffic congestion in Seoul ring roadway which is used open toll scheme for decades. One key mechanism to achieve this policy aim is automatic charging mechanism on freeway, but if a nation-wide electronic toll collection is to be implemented successfully, there are a number of prerequisites which must be place.

• Korean Business Review
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• v.17 no.2
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• pp.1-23
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• 2004

Since revision of Korean GAAP on the merge transaction in 1999, the few studies on the problems of the GAAP or on the inconsistency of GAAP and regarding tax regulations have been performed. The objective of this study is to understand the present state of the merge transactions, to find out the problems on the regarding GAAP and tax regulations, and to suggest the method to improve them. Among the 69 merge transactions of the listed and registered companies for the recent 3 years, 67 merge transactions are reported as the purchase transactions and 2 transactions as the pooling of interest. And 11 transactions occurred between parents and subsidiaries. I investigate the sufficiency of the foot disclosures on the merge transactions, I find out that the disclosure on the amortization of the negative goodwill are not sufficient, and several transactions are not recorded in conformity with GAAP. This paper indicates the problems on the GAAP as follows: the complicated and irrational method of amortization of the negative goodwill, the valuation of the stocks acquired before the merge, the inconsistent adjustments to purchase consideration contingent on future events, and the valuation of the merge between the parents and subsidiaries. And the problems on the tax regulations are as follows: tax deferment of the income from merge valuation, the ambiguous definitions of the fair value, and stock dividend of the income from merge valuation.

• Korean Security Journal
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• no.61
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• pp.333-352
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• 2019

In January and August 2019, there were amendments to the Unfair Competition and Trade Secrets Protection Act (UCPA) and the Industrial Technology Protection Act(ITPA). These amendments will contribute to technology protection. But these amendments need to be supplemented further. In the area of civil remedies, despite the introduction of treble damages in the case of the UCPA and ITPA, the provisions related to the submission of supporting data have not been maintained. Therefore, it is necessary to recognize the claim of the other party as true if it is maintained at the level of the revised Patent Act and the scope of submission of supporting data. And the enforcement of the case of compulsory submission for the calculation of damages, and the order of filing documents are not followed. ITPA, on the other hand, has introduced the compensation for damages, but there is no provision for estimating the amount of damages. Therefore, it is necessary to estimate the amount of lost profits, profits, and royalties. In the area of criminal remedies, both the UCPA and ITPA have raised the penalty, but the sentencing regulations are not maintained. In addition, although the recent outflow of technology has expanded beyond organizational deviations to organizational outflows, amendments need to be made in relation to the serious consequence for the punishment of related juristic persons, such as companies involved in it. It should be noted that Japan and the United States have corporate regulations and regulations. In addition, in relation to the confiscation system, Act on Regulation and Punishment of criminal proceeds concealment require that domestic defenses be confiscated by defense industry technology, while trade secrets and industrial technologies are confiscated only by "foreign" outflows, and an amendment is necessary.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.19 no.11
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• pp.182-190
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• 2018

Many pharmaceutical companies operate the SFA system to support salespeople. The SFA system is used for various behaviors of salespeople. However, there is a lack of empirical analysis on the performance of SFA in Korea. The purpose of this study is to investigate the utilization of SFA system and the non - financial performance of SFA system. The subjects of the survey were 347 pharmaceutical community members who consisted of pharmaceutical salespeople and surveyed online for 18 days from March 13, 2018 to April 30, 2018. and the effective response rate was 23.1% (80/347). The analysis shows that the higher the level of SFA system utilization, the higher the non - financial performance. By type of company, the utilization level of multinational companies was higher than that of domestic companies. Among the SFA utilization level items, 1.47 points (3.65, 2.18) were higher than the domestic companies in terms of the support service items. Among the SFA performance items, foreign companies were 1.47 points (3.16, 1.69) Respectively. This suggests that the SFA development and operation method of the domestic company focuses on the management service rather than the support service for the salesperson and the customer satisfaction. Through this study, it is considered that domestic companies should strengthen sales person support and customer satisfaction information providing function when operating SFA system.

• Journal of Digital Convergence
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• v.20 no.4
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• pp.215-224
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• 2022

This study tried to examine the effect of cost asymmetry on food service companies and what characteristics affect such cost behavior. This study analyses cost behavior for cost of good sold, selling, general and administrative cost over the 2019-2020 period. Also, the rate of change in activity level was measured using change in sales. This study measures the behavior of cost using the research model of [1]. As a result of the analysis, it was found that food service companies exhibited cost asymmetric behavior as their sales level decreased. In addition, the cost asymmetric behavior has been strengthened since the corona virus, and the shorter the operating cycle. Lastly, the shorter the inventory holding period and the collection period of accounts receivable, which are components of the operating cycle, more strengthen asymmetric behavior of costs. These results seem to be meaningful in examining the cost structure and factors that may affect the structure for food service industry. This has approached the cost aspect of the situation faced by service food companies due to COVID-19, and it can be suggested that this pandemic can lead to cost reduction due to a decrease in corporate sales.

• Journal of the Korea Society for Simulation
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• v.31 no.1
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• pp.1-9
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• 2022

As the automobile market has grown steadily in recent years, consumer expectations have also risen. Therefore, it is necessary for automobile sales offices to create innovative customer value that is different from the past. Auto sales offices are making efforts to select salespeople who fit their management strategies, but they are having difficulties in evaluating their actual internal capabilities. Therefore, in this paper, based on the study of Spencer & Spencer (2008), we reconstruct the core competencies required for salesperson selection, and analyze the core competencies required for today's automobile salespersons by deriving the hierarchical importance between those competencies using AHP analysis. As a result, it was possible to derive the importance of core competencies different from previous studies. This is believed to be mainly due to the modern social market, the characteristics of existing car salespeople, and the tendency of recent customers. This study showed that it is possible to set selection criteria according to the ease and importance of calculating the required competency through AHP analysis. In addition, if the existing research is based on job specifications, this study is different in that it analyzed the actual group of experts.

• 월간 기계설비
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• no.8 s.217
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• pp.27-40
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• 2008

국토해양부는 건설업체의 영업정지 등 제재처분의 실효성을 대폭 강화하고 등록기준적격여부를 철저하게 점검토록 하는 등의 내용을 주요 골자로 한‘건설업 관리지침 개정안’을 마련하고 지난 7월 8일부터 시행에 들어갔다. 이번에 개정된 건설업 관리지침은 건설업 등록기준 적격여부 확인 강화, 영업정지 등 제재처분의 실효성 확보, 건설업 양도 등 운영상 미비점 보완 등이 한층 강화되었다.