• The Korean Journal of Financial Studies
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• v.1 no.2
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• pp.257-280
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• 1994

합병의 절세효과는 배당소득의 자본이득화, 소유구조강화의 비용철강, 합병교부주식의 액면가액과시장가치의 차이에 의한 배당소득세의 회피 가능성 등으로 발생한다. 그러나 합병에 청산소득법인세, 사업년도법인세 및 증여세 등의 증세효과도 존재한다. 순절세효과는 당해 회사의 조세상 특성에 따라 달라진다. 합병회사가 피합병회사의 이월결손금과 조세공제.감면혜택을 승계받을 수 없다. 조세적 특성의 승계단절을 우회하기 위하여 신설합병보다는 흡수합병의 형태가, 순합병보다는 역합병의 방식이 선호된다. 합병에서 임의평가증(任意評價增)의 세금효과는 여러 가지 요소에 의하여 결정되는 데. 순절세효과가 양,수일 경우는 흔치 않을 것이다. 합병비율의 조절을 통하여 소유구조변경과 증여효과를 얻을 수 있다. 합병비율조절의 유인은 증여세, 청산법인세 및 배당소득세 등의 증세효과와 원천징수의무에 의하여 감소한다. 특히, 청산법인세와 배당소득세는 실행합병비율이 1:1이 되도록 하는 요인이다. 증여유인과 증세효과로 주주집단간의 이해관계대립이 초래될 수 있다 이해갈등의 예방장치 또는 조정제도의 효율성은 실행합병비율과 공정합병비율의 괴리를 축소하는 요인이 될 것이다.

• Proceedings of the Korean Society of Computer Information Conference
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• 2019.01a
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• pp.169-170
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• 2019

본 연구는 어머니의 스마트폰 과의존과 부모역할지능의 관계를 확인하여 어머니의 스마트폰 과의존 예방교육이 필요하다는 기초자료를 제공하는데 목적을 두고 있다. 연구대상은 충북 청주시의 15개소의 어린이집에 다니고 있는 만 0~2세 어머니 220명이다. 연구도구는 스마트폰 과의존척도, 부모역할 지능척도를 사용하였다. 연구의 분석을 위하여 Pearson 적률상관관계, 회귀분석을 실시하였다. 분석결과 어머니의 스마트폰 과의존은 부모역할지능과 부적인 상관이 있었으며 발달적 자극, 양육 및 지지, 관리의 하위요인 모두에 부적상관이 있었다. 다중회귀분석을 통한 스마트폰 과의존과 부모역할지능 및 하위요인 모두에 부적으로 유의한 영향이 있는 것으로 나타났다. 이는 바람직한 영유아의 양육을 위하여 어머니를 위한 스마트폰 과의존 예방교육이 필요함을 시사한다.

• Journal of the Korean Society of Child Welfare
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• no.40
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• pp.229-253
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• 2012

The present study examined the capacity of Korean adolescents' self-esteem to buffer against the negative impact of academic stress on self-control. Based on the prevention science perspective, the conceptual framework for this study was developed from the strength model of self-control. Data for the present study were taken from the fourth wave of Korean Youth Panel Study. A sample of 2,169 students in the eleventh grade was analyzed to identify relationships between the study variables. As expected, self-esteem moderated the association between academic stress and self-control. Implications for the study findings are discussed.

• The Journal of the Korea Contents Association
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• v.17 no.4
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• pp.275-284
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• 2017

Modularity has merits in modifiability of product structure management and product arrangement. This feature helps consumer to expand the selection of products and to get customized products. Also consumers are drive satisfaction and reduce a post-purchase dissonance from role in a 'prosumer'. But expanding product's alternative would cause the overload confusion by rising complexity of information handling. Purpose of the study is to verify how interaction about option size and personal disposition are effected consumer's overload confusion. For this purpose we deducted 3 personal dispositions 'Regulatory focus', 'Product familiarity', 'Self-efficacy' that presented lead to potential effect of personal information handling by previous research. By statistical inquiry prevent focus group had perceived more overload confusion than promotion focus group in an expanding option size circumstances. And low Product familiarity and Self-efficacy group had perceived more overload confusion than high Product familiarity and Self-efficacy group in a expanding option size circumstances.

• Journal of Service Research and Studies
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• v.13 no.4
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• pp.70-96
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• 2023

Recently, the high turnover rate of nursing staff and the problems caused by increased job stress have been highlighted as social issues, and the problem of 'Taeoom' in nursing organizations has received increasing attention. Therefore, the purpose of this study is to propose a solution to the Taeoom problem, including bullying in the nursing work environment, as there is an urgent need to find a solution to prevent and overcome this problem. For this purpose, based on the S-O-R framework and previous studies, job stress and turnover intention were derived as outcome variables of Taeoom and communication competence as an antecedent factor, and a research model was constructed with the expectation that mindfulness and social support would serve as moderating variables to help overcome this problem. Data were collected through a survey of 300 nurses who had experienced Taeoom within the past year, and the hypotheses were tested using a structural equation model. The results revealed that the higher the communication competence of nurses, the less they perceived the damage of Taeoom, and that the damage caused by Taeoom leads to turnover intention through high job stress. In addition, mindfulness and social support significantly attenuated the positive effects of burnout on job stress and job stress on turnover intention, respectively. The significance of this study is that it proposed an extended P-S-O-R framework by adding a prevention stage to the existing S-O-R framework, and further tested the moderating effects of mindfulness and social support variables. It is expected that the findings of this study will provide concrete guidelines to prevent and overcome the Taeoom problem that can be applied in practice.

• 건강소식
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• v.26 no.11 s.288
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• pp.6-13
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• 2002

지난 30여년 동안 급속한 경제 성장과 생활 양식의 변화는 우리 사회에 많은 변화를 초래하였고 한국인의 질병 양상에도 많은 영향을 주었다. 동물성 식품과 지방질 섭취의 증가, 신체활동 감소,노령인구 증가, 생활양식의 서구화 및 도시화 등은 한국인에서 만성질환의 발생과 이환을 증가시키고 있다. 통계청의 2001년 사망원인통계를 보면 1위가 암, 2위가 뇌혈관 질환, 3위가 심장질환, 4위가 당뇨병, 5위가 간질환으로 모두 잘못된 생활습관으로 인한 만성질환이다. 이중에서도 당뇨병은 지난 1991년 이후 암 다음으로 많이 증가한 질병으로 인구 10만명 당 23.8명이 당뇨병으로 사망했으며 하루 평균 당뇨병으로 31명이 사망한다. 2002년 4월, 대한당뇨병학회의 "한국인의 당뇨병 발생 현황 보고"에 따르면 우리나라 성인의 당뇨병 유병률은 10%선으로 최소 3백만명에서 최대 5백만명 정도가 당뇨병을 앓고있다. 우리나라는 식생활의 서구화, 고령화 등으로 당뇨병 환자가 급증하고 있어 생활 양식의 개선이 이루어지지 않을 경우 앞으로 10년 안에 전체 국민의 1/4정도인 1천2백만명 가량이 당뇨병으로 고통을 받게 될 것이라 한다. 당뇨병은 당뇨뿐만 아니라 그에 따른 만성 합병증이 매우 무서운 병으로 일단 발병하면 적극적인 치료에도 불구하고 정상으로 회복되기 어렵다. 따라서 합병증의 효과적인 예방을 위해서는 특별한 임상 증상이 없더라도 당뇨병을 처음 진단 받은 날부터 주기적인 검진을 통하여 조기에 발견해 낼수 있도록 노력하여야 한다. 이와 더불어 주기적인 혈액 검사와 주치의 면담을 통하여 정상 혈당을 유지할 수 있는 혈당 조절 방법과 함께 만성 합병증을 예방할 수 있는 생활 습관 개선(금연, 금주,표준체중 유지,규칙적 운동,정상 혈압 유지,정상 혈중 지질 유지등)을 반드시 실천하여야 한다.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.15 no.3
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• pp.1606-1614
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• 2014

This study aimed to identify the influencing factors of suicidal ideation, suicidal plan and suicidal attempt. The data of 2012 Youth Health Risk Behavior web-based Survey Collected by the Korea Center Disease Control was analyzed by using the SPSS program. The influencing factors of suicidal ideation, suicidal plan and suicidal attempt by general characteristics were gender, grade, school record, socioeconomic status, living with both parents, and subjective health status. The influencing factors of suicidal ideation, suicidal plan and suicidal attempt by health behaviors and emotional characteristics were smoking, drinking, effort for weight, sleep satisfaction, perceived stress and depression. This study suggested that suicidal prevention programs should be developed in preventing and reducing health risk behaviors and depression.

• Management & Information Systems Review
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• v.31 no.1
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• pp.247-272
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• 2012

This study scarcity of recent online message promotion limited quantity of messages and time the message is limited controlled variable message whose regulatory focus and promotional discounts depending on the presence of any differences in attitudes and purchase intention appears, was to verify empirically. The results of this study, first, if limited quantity of messages focus on prevention rather than focusing on messages promoting promotion attitudes and purchase intention was higher. Second, the scarcity message is simply, as well as adjust the focus, such as price discounts and promotional activities can be controlled by a variety of points were identified. If the message is particularly limited quantity discounts are not present, rather than the message, the message is presented when the discount promotional attitudes and purchase intention, except that the amplification has been demonstrated. If the message is limited time, however, these discounts are worth the extra promotion on attitudes and purchase intentions are least likely to affect the thing that was found.

• School Mathematics
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• v.18 no.2
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• pp.397-423
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• 2016

Mathematics learning motivation is an important variable which is not only the primary goal of learning mathematics but also mediates the effects of the mathematics learning. Nevertheless, the present learning environment is full of impeding factors which reduce learners' motivation to learn mathematics and mathematical self-regulatory efficacy. The purpose of this study is to offer various suggestions for program to enhance and forster mathematics learning motivation based on empirical findings and theories on motivation, self-regulatory learning, regulatory focus, reducing academic stress and math anxiety. The concrete and practical ideas are suggested in terms of mathematical self-regulatory efficacy, learners' characteristics, learning task. The analysis of the effects revealed a positive effect on mathematical self-regulatory learning.

• The Journal of the Korea Contents Association
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• v.18 no.12
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• pp.185-196
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• 2018

Current study was conducted to examine the mediating effect of maladaptive cognitive emotion regulation strategies and negative affect on the relationship between perceived stress and smartphone addiction of adults and to explore suggestions for counseling adults with smartphone addiction symptoms. Three hundred adults(146 males, 154 females) were administered perceived stress scale, maladaptive cognitive emotion regulation strategy scale, negative affect scale, and smartphone addiction scale. The main results are summarized as follows: First, perceived stress had positive influence on smartphone addiction. Second, negative affect showed mediating effect on the relationship between perceived stress and smartphone addiction. Third, maladaptive cognitive emotion regulation strategies did not show mediating effect on the relationship between perceived stress and smartphone addiction. Forth, maladaptive cognitive emotion regulation strategies and negative affect showed double mediating effect on the relationship between perceived stress and smartphone addiction. Based on the above results, it was suggested to include stress management and relief of negative affect through modification of maladaptive cognitive emotion regulation strategies in the treatment program for adults at high risk of smartphone addiction.