• 통상정보연구
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• 제11권4호
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• pp.289-312
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• 2009

Under the circumstance of increasing international trade volumes and limitation of customs human resources, it is necessary to shift the customs' revenue collection activities and audit method from a transaction-based approach to an account-based approach. Thus, in 1997, U.S. Customs services established the Account Management Program. The Account Management Program is designed to increase importer compliance and improve customer service through one-on-one interaction with business entities and a designated Customs representative(Account Manager). The Account Management Program is a comprehensive process that includes the following stages and activities ; selection of a potential Account, establishment of the Account, management of the Account. In 2009, Korea Customs service introduced and executed the Account Management Program. But owing to its early stages, Korea Customs service does not suggest effective direction of development of the AM program. So I can propose the following improvements of the Account Management Program in Korea. Firstly, the Account Managers have to be assigned more traders than AEOs(Authorized Economic Operators). Secondly, it is necessary that Customs service appoints part-time port Account Managers to help more traders to improve customs compliance. Thirdly, thought should be given as to Account can be expanded to encompass both small and medium enterprises(SME) by providing customs brokers managing their customs business on the behalf of the SME with the Account Managers. Lastly, Customs service has to establish performance measures and action plan for the Account Management Program.

• 한국주거학회논문집
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• 제5권2호
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• pp.129-139
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• 1994

This study is primarily concerned with the apartment house manager's duty of korea and England. The results are as follows ; 1. In England, detailed duty is prescribed to apartment house managers, where as Korea has not specific prescription. Therefore, we suggest 7 items as the management duty of apartment house manager. Namely, that is inhabitant management, external duty management, business management, account management, estate and public institution management, environment management and safety management. 2. In England, apartment house manager is executing their duty before moving into. But in Korea, their management duty is executed after moving into. There are problems which each of them(inhabitant-user-manager) has plural responsibility.

• 품질경영학회지
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• 제42권3호
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• pp.373-386
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• 2014

Purpose: This paper seeks to analyze the relationship between project sponsor roles and project manager competencies which may account for project performance quality. Methods: After an extensive literature review, the structural equation modeling was conducted test the research model. The data was collected from project manager training course attendees by the questionnaire. Results: The results of structural equation modeling show that project sponsor roles effect on project manager competencies. Project manager competencies have a positive effect on project performance quality. Conclusion: The authors demonstrate that project sponsor external roles are related positively to project performance quality. And project manager professionalism has a positive effect on project manager communication. A number of significant findings are reported including the empirical verification that project sponsor roles, and project manager competencies may all be directly related to project performance quality.

• 경영과정보연구
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• 제14권
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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.

• 국제학술발표논문집
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• The 2th International Conference on Construction Engineering and Project Management
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• pp.376-385
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• 2007

Construction project is necessary element for human life to upgrade the quality and convenience. However, due to its contradictory nature to the environment preservation, environmental pollution and damage, deterioration of natural scenery, noise/vibration, water quality pollution, etc. caused in the process of construction greatly affect the environment. For the building or construction project, its possible impact on environment during construction work and after completion must be predicted at its design phase, which will result in the completion of the architecture convenient for human being with its environmental pollution reduced to minimum level. In this study, the checklist of environmental factors was suggested, which should be taken into account at its design phase in conducting the construction work. Proposed checklist was linked with the developed web-based system for the convenience of users like designer and construction manager, etc. It is expected that the checklist suggested by this study will help the designer and construction manager to continue the steady development from the environmental viewpoint during the design phase.

• 대한가정학회지
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• 제8권1호
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• pp.159-180
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• 1970

Forty-five home account books were randomized by electing "prize for good home manager" in 1967 through all over the country in korea. With this sampling analyzed monthly home expenditure in different item by test of significance, and compared with model of home expenditure and this results. Hope this analysis will help to the house wife for better plan home expenditure and will develope in scientific way of life in home managing. 1. Significance test of home account books in their items and in months indicated that there were significant statistical differences in the total living expenses. In other words, they did not work out a budget, and their home account books were nothing but a record expenses. 2. There was a significant difference in the monthly expenditure for food caused by the preparation of cabbage pickle (kim Jang) in November. This payment in a lump to the cabbage pickle brought about unbalance to home economic. 3. Compared with others, in November and in December we could find a meaningful difference in the monthly expenditure for clothing. 4. It was noted that there were not such comparable significant differences in months as to be mentioned for housing light and heating, education, saving, transportation and communication culture, taxes.

• 대한안전경영과학회지
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• 제3권3호
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• pp.33-44
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• 2001

Needs of each enterprises for safety managers ability should be clarified and then the result should be taken into account regular curriculum and assessed it regularly. Keeping the student competance without this series of feedback will not be possible. A method, to assess the effectiveness of curriculum course, DACUM(Developing A Curriculum) could be applied in order to find out what subject will be useful. Questionnaire results with weight factor could be put into this study Task Analysis method and the importance determining method have been introduced here. As a further study, it is concealed that a study taking into account of company size, nature, local situation are needed to find out more useful application.

• 한국콘텐츠학회논문지
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• 제8권10호
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• pp.287-300
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• 2008

본 연구는 호텔기업에 새로운 이미지를 창출하고, 호텔상품 및 서비스의 품질개선을 주도하여 고객에게 더 나은 가치를 제공하고, 호텔 가치를 증대시키는 요인으로 적정한 호텔종사원관리에 대한 바람직한 총지배인의 발전적 리더십이 형성되고 작용되어야 한다는 것이다. 하부조직구성원이 창조적이면서 동의할 수 있을 가치와 도덕이 뒷받침된 인간의 가치 존중에 바탕을 둔 새로운 총지배인 리더십을 원하는 것이다. 분석결과 효율적 경영실천을 위한 아래로부터의 커뮤니케이션 및 직무이해, 창조적인 종사원 직무환경, 경쟁력 있는 종사원 임금, 발전적인 종사원 권한위임 요인들과 표출된 세부항목들을 새로이 인식하고 결집시켜 호텔종사원 관리적 새로운 기업문화의 틀을 실행해 나가야 할 것이다.

• 한국콘텐츠학회:학술대회논문집
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• 한국콘텐츠학회 2008년도 춘계 종합학술대회 논문집
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• pp.314-323
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• 2008

본 연구는 호텔기업에 새로운 이미지를 창출하고, 호텔상품 및 서비스의 품질개선을 주도하여 고객에게 더 나은 가치를 제공하고, 호텔 가치를 증대시키는 요인으로 적정한 호텔종사원관리에 대한 바람직한 총지배인의 발전적 리더십이 형성되고 작용되어야 한다는 것이다. 하부조직구성원이 창조적이면서 동의할 수 있을 가치와 도덕이 뒷받침된 인간의 가치 존중에 바탕을 둔 새로운 총지배인 리더십을 원하는 것이다. 분석결과 효율적 경영실천을 위한 아래로부터의 커뮤니케이션 및 직무이해, 창조적인 종사원 직무환경, 경쟁력 있는 종사원 임금, 발전적인 종사원 권한위임 요인들과 표출된 세부항목들을 새로이 인식하고 결집시켜 호텔종사원 관리적 새로운 기업문화의 틀을 실행해 나가야 할 것이다.

• 디지털융복합연구
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• 제19권1호
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• pp.107-115
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• 2021

본 연구는 중소기업 대표자역량이 매출채권관리와 경영성과에 미치는 영향을 설문자료를 사용하여 실증적으로 분석하였다. 연구모형은 탐색적 요인분석 및 신뢰성분석, 확인적 요인분석, 모형 적합도 검증을 통해 확정하고, 구조방정식모형으로 연구가설을 검증하였다. 검증결과 관리자역량은 매출채권관리에 정(+)의 영향을, 기업가역량은 신용통제관리에 부(-)의 영향을 미쳤다. 매출채권관리는 경영성과에 정(+)의 영향을 미쳤다. 매개효과 가설검증에서 신용판매관리는 기업가역량과 경영성과 간의 영향에 정(+)의 영향을, 신용통제관리는 부(-)의 영향을 미쳤다. 연구는 중소기업의 매출채권관리에서 대표자역량이 중요한 요인이며, 경영성과 제고를 위해 대표의 재무, 경영자원 활용, 매출채권 지식 등 관리역량 함양이 필요함을 시사한다. 또한, 안정적 매출채권 관리를 위해 보험가입, 거래처 신용평가 등 객관적 정보에 기반한 매출채권관리가 필요함을 시사한다. 향후 컨설팅, 정부지원 등 외부요인과 매출채권 관리와의 영향 연구가 요구된다.